California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 45651.
  If the board determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected...
• Section 45651.5.
  Except as provided in Section 48008 of the Public Resources Code, when an amount represented by a person who is a feepayer under this part...
• Section 45652.
  (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the due date of the payment for...
• Section 45652.1.
  (a) The limitation period specified in Section 45652 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 45652.2.
  Notwithstanding Section 45652, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use...
• Section 45652.3.
  (a) A claim for refund that is otherwise valid under Section 45652 that is made in the case in which the amount of fee determined has...
• Section 45653.
  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 45654.
  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 45655.
  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 45656.
  (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