2005 California Revenue and Taxation Code Sections 20561-20564 Article 3. Claims

20561.  (a) Each individual applying for assistance under Article 2
(commencing with Section 20541) of this chapter shall file a claim
under penalty of perjury with the Franchise Tax Board on a form
supplied by the board.  The claim shall include information in the
form and manner prescribed by the Franchise Tax Board that
establishes that the individual was a claimant (as defined in Section
20505) eligible for assistance under this chapter.
   (b) If a claimant submits a claim that satisfies the requirements
of this section, the Franchise Tax Board shall compute the amount of
assistance and authorize payment.  The amount of any assistance
otherwise payable under this part may be applied by the Franchise Tax
Board against any liability due from the claimant (or the claimant's
spouse if a joint return is filed) under any law administered by the
Franchise Tax Board.
   (c) The Franchise Tax Board is authorized to prescribe, by
regulation, the information necessary to constitute a valid claim
under this section.
20562.  For the purposes of this chapter, the requirement that
property taxes be paid before assistance can be granted may be waived
if the taxes were not paid for reasonable cause and the claimant
declares under penalty of perjury that the assistance granted will be
promptly applied to pay delinquent property taxes on the residential
dwelling to the extent reasonably feasible under the circumstances.
20563.  (a) The claim on which the assistance is based shall be
filed after June 30 of the fiscal year for which assistance is
claimed but on or before October 15 of the fiscal year succeeding the
fiscal year for which assistance is claimed.  The Franchise Tax
Board may thereafter accept claims through June 30 of the fiscal year
succeeding the fiscal year for which assistance is claimed.
   (b) The state shall assist the claimant after July 15 and before
November 15 of the calendar year in which the claim is filed, except
that if the claim is defective, assistance shall be made as promptly
as is practicable after the claim has been perfected.
   (c) A claimant who, because of a medical incapacity, is prevented
from filing a timely claim, may file a claim within six months after
the end of his or her medical incapacity or three years succeeding
the end of the fiscal year for which assistance is claimed, whichever
date is earlier.
20564.  (a) If a lien for the assistance fiscal year has been
acquired against the property, or, in the case of a mobilehome,
against the certificate of title, of the claimant by reason of the
claimant's use of a certificate of eligibility which was paid
pursuant to Chapter 6 (commencing with Section 16180) of Part 1 of
Division 4 of Title 2 of the Government Code, the net payment
otherwise due such claimant shall first be applied by the Controller
to reduce the obligation secured by such lien.
   (b) If a lien has been reduced as provided in subdivision (a) and
the Franchise Tax Board subsequently determines that the assistance
allowed for such year was erroneous, the Franchise Tax Board shall
notify the Controller who will make an appropriate adjustment to the
lien.