California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 6901.
  If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed,...
• Section 6901.5.
  When an amount represented by a person to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that...
• Section 6902.
  (a) (1) For persons required to file returns on other than an annual basis, except as provided in subdivision (b) no refund shall be approved by the...
• Section 6902.1.
  (a) Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer and not on the dealer’s own account, of a...
• Section 6902.2.
  (a) (1) In lieu of claiming the credit allowed by Section 17053.49 or 23649, a person who has paid sales tax reimbursement to a retailer or use...
• Section 6902.3.
  Notwithstanding Section 6902, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
• Section 6902.4.
  (a) The limitation period specified in Section 6902 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 6902.5.
  (a) For the purposes of this section:(1) “Qualified taxpayer” means a person who is a qualified taxpayer within the meaning of paragraph (17) of subdivision (b) of...
• Section 6902.6.
  (a) A claim for refund that is otherwise valid under Sections 6902 and 6904 that is made in the case in which the amount of tax...
• Section 6903.
  (a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground...
• Section 6904.
  (a) Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.(b) A claim filed for or on behalf of...
• Section 6905.
  Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.(Added...
• Section 6906.
  Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the...
• Section 6907.
  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...
• Section 6908.
  (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...
• Section 6909.
  (a) The Controller shall transfer the amount of six hundred sixty-five million two hundred sixty-one thousand dollars ($665,261,000) from the General Fund to the Smog Impact...

Last modified: October 22, 2018