2007 California Revenue and Taxation Code Article 1. Claim For Refund

CA Codes (rtc:9151-9156)

9151.  If the board determines that any amount not required to be
paid under this part has been paid by any person, the board shall set
forth that fact in its records and certify the amount paid in excess
of the amount legally due and the person by whom the excess was paid
to the board or from whom it was collected.  The excess amount paid
or collected shall be credited on any amounts then due and payable
from the person from whom the excess amount was collected or by whom
it was paid under this part, and the balance shall either be refunded
to the person, or his or her successors, administrators, executors,
or assigns, or, if authorized by the board, deducted by the person
from any amounts to become due from him or her under this part.
   Any overpayment of the tax by a user to a vendor who is required
to collect the tax and who gives the user a receipt therefor pursuant
to Section 8732 shall be credited or refunded by the state to the
user.
   For any amount exceeding fifty thousand dollars (,000), the
board's proposed determination under this section shall be available
as a public record for at least 10 days prior to the effective date
of the determination.


9151.5.  When an amount represented by a person who is a taxpayer
under this part to a customer as constituting reimbursement for taxes
due under this part is computed upon an amount that is not taxable
or is in excess of the taxable amount 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 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 taxable
or is in excess of the taxable amount, 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 transaction 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.



9152.  (a) Except as provided in subdivision (b), no refund shall be
approved by the board after three years from the last day of the
month following the reporting period for which the overpayment was
made, or, with respect to determinations made under Article 2
(commencing with Section 8776), Article 3 (commencing with Section
8801), or Article 4 (commencing with Section 8826) of Chapter 4,
after six months from the date the determinations became 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 claim relates to a period for
which a waiver has been given pursuant to Section 8783.
   (b) A refund may be approved by the board for any period for which
a waiver is given under Section 8783 if a claim therefor is filed
with the board before the expiration of the period agreed upon.




9152.1.  (a) The limitation period specified in Section 9152 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.



9152.2.  Notwithstanding Section 9152, a refund of an overpayment of
any tax, penalty, or interest collected by the board by means of
levy, through the use of liens, or by other enforcement procedures,
shall be approved if a claim for a refund is filed within three years
of the date of an overpayment.


9153.  The claim shall be in writing and shall state the specific
grounds upon which it is founded.



9155.  Interest shall be 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 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 person
making the overpayment 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 calendar month
following the date upon which the person making the overpayment, 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.


9156.  (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.