California Revenue and Taxation Code ARTICLE 1 - Claim for Refund

• Section 55221.
  (a) If the board determines that any amount of the fee, penalty, or interest has been paid more than once or has been erroneously or illegally...
• Section 55221.5.
  When an amount represented by a feepayer subject to this part to a customer as constituting reimbursement for fees subject to this part is computed...
• Section 55222.
  (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 55222.1.
  (a) The limitation period specified in Section 55222 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 55222.2.
  Notwithstanding Section 55222, a refund of an overpayment of any fee, penalty, or interest collected by the board by means of levy, through the use...
• Section 55222.3.
  (a) A claim for refund that is otherwise valid under Section 55222 that is made in the case in which the amount of fee determined has...
• Section 55223.
  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 55224.
  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 55225.
  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 55226.
  (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