California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 50139.
  (a) If the board determines that any amount of fee, interest, or penalty has been paid more than once or has been erroneously or illegally collected...
• Section 50139.5.
  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...
• Section 50140.
  (a) Except as provided in subdivision (b), the board shall not approve a refund three years after the due date of the payment for the period...
• Section 50140.1.
  (a) The limitation period specified in Section 50140 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 50140.2.
  Notwithstanding Section 50140, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use...
• Section 50140.3.
  (a) A claim for refund that is otherwise valid under Section 50140 that is made in the case in which the amount of fee determined has...
• Section 50141.
  The failure of a person to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state...
• Section 50142.
  Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant pursuant...
• Section 50142.1.
  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 50142.2.
  (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...

Last modified: October 22, 2018