2005 California Revenue and Taxation Code Sections 43451-43456 Article 1. Claim for Refund

43451.  If the board determines that any amount of tax, penalty, or
interest has been paid more than once or has been erroneously or
illegally collected or computed, the board shall set forth that fact
in the records of the board, certify the amount collected in excess
of what was legally due and the person from whom it was collected or
by whom paid, and credit the excess amount collected or paid on any
amounts then due from the person from whom the excess amount was
collected or by whom it was paid under this part, and the balance
shall be refunded to the person, or his or her successors,
administrators, or executors.  Any proposed determination by the
board pursuant to this section with respect to an amount in excess of
fifty thousand dollars ($50,000) shall be available as a public
record for at least 10 days prior to the effective date of that
determination.
43451.5.  When an amount represented by a person who is a feepayer
under this part to a customer as constituting reimbursement for fees
due under this part is computed upon an amount that is not subject to
that fee or is in excess of that fee amount due and is actually paid
by the customer to the person, the amount so paid shall be returned
by the person to the customer upon notification by the State Board of
Equalization or by the customer that the excess has been
ascertained.  If the person fails or refuses to do so, the amount so
paid, if knowingly or mistakenly computed by the person upon an
amount that is not subject to the fee or is in excess of the fee due,
shall be remitted by that person to this state.  Those amounts
remitted to the state shall be credited by the board on any amounts
due and payable under this part on the same activity from the person
by whom it was paid to this state and the balance, if any, shall
constitute an obligation due from the person to this state.
43452.  (a) Except as provided in subdivisions (b), (e), and (f), no
refund shall be approved by the board after three years from the
date the taxes were due and payable for the period for which the
overpayment was made, or, with respect to determinations made under
Article 2 (commencing with Section 43201) of Chapter 3, after six
months from the date the determinations become final, or after six
months from the date of overpayment, whichever period expires later,
unless a claim therefor is filed with the board within that period.
Except as provided in subdivisions (e) and (f), no credit shall be
approved by the board after the expiration of that period, unless a
claim for credit is filed with the board within that period or unless
the credit relates to a period for which a waiver is given pursuant
to Section 43204.
   (b) A refund may be approved by the board for any period for which
a waiver is given under Section 43204 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
   (c) Every claim for refund or credit shall be in writing and shall
state the specific grounds upon which the claim is founded.
   (d) No claim for refund of taxes paid under this part shall be
accepted, considered, or approved by the board if the claim is
founded upon the grounds that the director has improperly or
erroneously determined that any substance is a hazardous or extremely
hazardous waste.  Any appeal of a determination that a substance is
a hazardous or extremely hazardous waste shall be made to the
director.
   (e) Notwithstanding subdivision (a), the board may within 90 days
from the date of final board action or final judicial action,
whichever is later, concerning liability for the fee imposed pursuant
to Section 25205.5 of the Health and Safety Code, grant a refund or
apply a credit pursuant to Section 43451 for any amount of tax,
penalty, or interest that has been overpaid concerning a fee imposed
pursuant to Section 25205.2 of the Health and Safety Code, if the
taxpayer has paid or is being assessed a fee imposed pursuant to
Section 25205.5 of the Health and Safety Code for the same period and
site.
   (f) Notwithstanding subdivision (a), the board may, within 90 days
from the date of final board action or final judicial action,
whichever is later, concerning liability for the fee imposed pursuant
to Section 25205.2 of the Health and Safety Code, grant a refund or
apply a credit pursuant to Section 43451 for any amount of tax,
penalty, or interest that has been overpaid concerning a fee imposed
pursuant to Section 25205.5 of the Health and Safety Code, if the
taxpayer has paid or is being assessed a fee imposed pursuant to
Section 25205.2 of the Health and Safety Code for the same period and
site.
   (g) Any overpayment of the fee imposed by Section 25174.1 of the
Health and Safety Code by a person submitting hazardous waste for
disposal to a hazardous waste facility at which hazardous wastes are
disposed who is required to collect the fee shall be credited or
refunded by the state to the person who submitted the hazardous waste
for disposal.  However, if the facility has paid the amount to the
board and establishes to the satisfaction of the board that it has
not collected the amount from the person submitting the hazardous
waste for disposal or has refunded the amount to that person, the
overpayment may be credited or refunded by the state to the facility.
43452.1.  (a) The limitation period specified in Section 43452 shall
be suspended during any period of a person's life that the person is
financially disabled.
   (b) (1) For purposes of subdivision (a), a person is financially
disabled if the person is unable to manage his or her financial
affairs by reason of medically determinable physical or mental
impairment of the person which can be expected to result in death or
which has lasted or can be expected to last for a continuous period
of not less than 12 months.  A person shall not be considered to have
an impairment unless proof of the existence thereof is furnished in
the form and manner as the board may require.
   (2) A person shall not be treated as financially disabled during
any period that the person's spouse or any other person is authorized
to act on behalf of the person in financial matters.
   (c) This section applies to periods of disability commencing
before, on, or after the effective date of the act adding this
section, but does not apply to any claim for refund that (without
regard to this section) is barred by the operation or rule of law,
including res judicata, as of the effective date of the act adding
this section.
43453.  Failure to file a claim within the time prescribed in this
article constitutes a waiver of all demands against the state on
account of the overpayment.
43454.  Within 30 days after disallowing any claim, in whole or in
part, the board shall serve written notice of its action on the
claimant, such service to be made as provided by Section 43201.
43455.  Interest shall be computed, allowed, and paid upon any
overpayment of any amount of tax at the modified adjusted rate per
month established pursuant to Section 6591.5, from the first day of
the monthly period following the period during which the overpayment
was made.  For purposes of this section, "monthly period" means the
month commencing on the day after the due date of the payment through
the same date as the due date in each successive month.  In
addition, a refund or credit shall be made of any interest imposed
upon the claimant with respect to the amount being refunded or
credited.
   The interest shall be paid as follows:
   (a) In the case of a refund, to the last day of the monthly period
following the date upon which the claimant, if he or she has not
already filed a claim, is notified by the board that a claim may be
filed or the date upon which the claim is approved by the board,
whichever date is earlier.
   (b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
43456.  (a) If the board determines that any overpayment has been
made intentionally or by reason of carelessness, it shall not allow
any interest thereon.
   (b) If any person who has filed a claim for refund requests the
board to defer action on the claim, the board, as a condition to
deferring action, may require the claimant to waive interest for the
period during which the person requests the board to defer action on
the claim.