California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 40111.
  (a) 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 40112.
  (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...
• Section 40112.1.
  (a) The limitation period specified in Section 40112 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 40112.2.
  Notwithstanding Section 40112, a refund of an overpayment of any surcharge, penalty, or interest collected by the board by means of levy, through the use...
• Section 40112.3.
  (a) A claim for refund that is otherwise valid under Sections 40112 and 40113 that is made in the case in which the amount of surcharge...
• Section 40113.
  Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.(Added by Stats. 1974, Ch. 991.)
• Section 40114.
  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 40115.
  Within 30 days after disallowing any claim in whole or in part the board shall give notice of its action to the claimant in the...
• Section 40116.
  Interest at the modified adjusted rate per month established pursuant to Section 6591.5, shall be paid upon any overpayment of any amount of surcharge from...
• Section 40117.
  (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