California Revenue and Taxation Code ARTICLE 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers

• Section 60521.
  If the board determines that any amount not required to be paid under this part has been paid by any person to the state, the...
• Section 60521.5.
  When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this...
• Section 60522.
  (a) Except as provided in subdivision (b), no refund under Section 60521 shall be approved by the board after three years from the last day of...
• Section 60522.1.
  (a) The limitation period specified in Section 60522 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of...
• Section 60522.2.
  Notwithstanding Section 60522, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use...
• Section 60522.3.
  (a) A claim for refund that is otherwise valid under Sections 60522 and 60523 that is made in the case in which the amount of tax...
• Section 60523.
  The claim shall be in writing and shall state the specific grounds upon which it is founded.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective...
• Section 60524.
  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from...
• Section 60525.
  (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