California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 46501.
  (a) 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 46501.5.
  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 46502.
  (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 46502.1.
  (a) The limitation period specified in Section 46502 shall be suspended during any period of the person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 46502.2.
  Notwithstanding Section 46502, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use...
• Section 46502.3.
  (a) A claim for refund that is otherwise valid under Sections 46502 and 46503 that is made in the case in which the amount of fee...
• Section 46503.
  Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.(Added by Stats. 1991,...
• Section 46504.
  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 46505.
  Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, the...
• Section 46506.
  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 46507.
  (a) If the board determines that any overpayment has been made intentionally or by reasons of carelessness, it shall not allow any interest thereon.(b) If any person...

Last modified: October 22, 2018