2005 California Revenue and Taxation Code Sections 46501-46507 Article 1. Claim for Refund

46501.  (a) If the board determines that any amount of fee, 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 its records and certify the amount collected in excess of what was
legally due and the person from whom it was collected or by whom
paid.  The excess amount collected or paid shall be credited 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.
   (b) Any proposed determination by the board that is 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.
46501.5.  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.
46502.  (a) Except as provided in subdivision (b), no refund shall
be approved by the board after three years from the due date of the
payment for the period for which the overpayment was made, or, with
respect to determinations made under Article 2 (commencing with
Section 46201), Article 3 (commencing with Section 46251) or Article
4 (commencing with Section 46301) 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.  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 46205.
   (b) A refund may be approved by the board for any period for which
a waiver is given pursuant to Section 46205 if a claim therefor is
filed with the board before the expiration of the period agreed upon.
   (c) If the board has made a determination under Article 2
(commencing with Section 46201), Article 3 (commencing with Section
46251), or Article 4 (commencing with Section 46301) of Chapter 3,
and if a person's claim for refund was filed timely within the
applicable six-month period specified by subdivision (a) or (b), that
claim for refund shall be deemed to also apply to that person's
later payments in full or partial satisfaction of that determination.
46502.1.  (a) The limitation period specified in Section 46502 shall
be suspended during any period of the 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 of 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.
46503.  Every claim for refund or credit shall be in writing and
shall state the specific grounds upon which the claim is founded.
46504.  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.
46505.  Within 30 days after disallowing any claim, in whole or in
part, the board shall serve written notice of its action on the
claimant, the service to be made as provided by Section 46202.
46506.  Interest shall be computed, allowed, and paid upon any
overpayment of any amount of fee at the modified adjusted rate per
month established pursuant to Section 6591.5, from the 26th day of
the calendar month following the period during which the overpayment
was made.  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 25th day of the calendar month
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 fee or amount against which the credit is
applied.
46507.  (a) If the board determines that any overpayment has been
made intentionally or by reasons 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.