2005 California Vehicle Code Sections 42230-42235 Article 2. Refund of Fees and Penalties

42230.  Whenever any application made under this code is accompanied
by any fee, except an application for an occupational license
accompanied by a fee as specified in Section 9262, 9262.5, 11309, or
11820, or an application for a duplicate driver's license, as
required by law, and the application is refused or rejected, the fees
shall be returned to the applicant, except that, whenever any
application is made for the first set of special plates under
subdivision (a) of Section 9262 and the application is refused or
rejected, the fee for the special plates only shall be returned to
the applicant or, when application is made for the first set of
special plates under subdivision (1) of Section 9264 and the
application is refused or rejected, the fee for the special plates
shall be returned to the applicant.
42231.  Whenever any application is made under this code and the
application is accompanied by any fee which is excessive or not
legally due, or whenever the department in consequence of any error
either of fact or of law as to the proper amount of any fee or any
penalty thereon or as to the necessity of obtaining any privilege
under this code collects any fee or penalty which is excessive,
erroneous, or not legally due, the person who has paid the erroneous
or excessive fee or penalty, or his agent on his behalf, may apply
for and receive a refund of the amount thereof as provided in this
article, or the department may refund the same within three years
after the date of the payment or collection.
42232.  The application for refund shall be presented to the
department in a format prescribed by the department within three
years from the date of payment of the erroneous or excessive fee or
penalty and shall identify the payment made and state the grounds
upon which it is claimed that the payment was excessive or erroneous.
42233.  (a) Whenever any fee or penalty subject to refund under
Section 42231 after application therefor has not been paid into the
State Treasury, the department shall refund the fee or penalty.
   (b) Whenever any fee or penalty subject to refund under Section
42231 after application therefor or Section 10901 of the Revenue and
Taxation Code has been paid into the State Treasury to the credit, in
whole or in part, of the Motor Vehicle License Fee Account in the
Transportation Tax Fund (hereafter referred to in this section as the
Motor Vehicle License Fee Account), or to the credit, in whole or in
part, of the Motor Vehicle Account in the State Transportation Fund
(hereafter referred to in this section as the Motor Vehicle Account),
the department shall prepare a claim setting forth the facts
pertaining to the fee or penalty sought to be refunded, and the State
Controller shall draw his warrant upon the account or accounts to
which the fee or penalty was credited. In lieu of filing claims for
refund against both the Motor Vehicle Account and the Motor Vehicle
License Fee Account when an amount has been determined to be due from
both accounts, the director may file a single claim with the State
Controller, drawn against the Motor Vehicle Account covering the
amount of both refunds, and the State Controller shall thereupon draw
his warrant on the Motor Vehicle Account.  At least quarterly, the
director shall certify to the State Controller the amounts paid from
the Motor Vehicle Account which are properly chargeable to the Motor
Vehicle License Fee Account supported by such detail as the State
Controller may require.  Upon order of the State Controller, the
amounts so required shall be transferred from the Motor Vehicle
License Fee Account to the credit of the Motor Vehicle Account.
   (c) This section is an appropriation of any and all amounts
necessary to refund and repay any excessive or erroneous fees and
penalties collected under this code, and the procedure prescribed in
this article for refunds shall be deemed a compliance with the
requirements of the Government Code relating to the refund of
excessive or erroneous fees or penalties.
42235.  Whenever the department collects any fee which is excessive
or not legally due and application for the refund of the fee is not
filed within the time prescribed by law because the applicant failed
to receive from the department a certificate of registration for the
vehicle upon which the refund of fee is sought, the director shall
have the power to authorize the payment of a refund in such a case
upon a proper showing by the applicant that the delay in applying for
the refund was due to the failure to receive the certificate of
registration within the statutory period allowed for making
application for refund of fees.