California Revenue and Taxation Code ARTICLE 1 - Claim for Refund
- Section 30361.
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...
- Section 30361.5.
When an amount represented by a person to a customer as constituting reimbursement for taxes upon the distribution of tobacco products pursuant to this part...
- Section 30362.
(a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 25th day after the close of...
- Section 30362.1.
(a) The limitation period specified in Section 30362 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
- Section 30362.2.
(a) A claim for refund that is otherwise valid under Sections 30362 and 30363 that is made in the case in which the amount of tax...
- Section 30363.
Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.(Added by Stats. 1959, Ch.
- Section 30364.
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...
- Section 30365.
Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant in...
- Section 30366.
Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to...
- Section 30367.
(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