8126. 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
board shall set forth that fact in its records and certify the amount
collected in excess of the amount legally due and the person from
whom it was collected and certify the amount to the Controller for
credit or refund. Any proposed determination by the board pursuant to
this section with respect to an amount in excess of fifty thousand
dollars ($50,000) shall be available as a public record for at least
10 days prior to the effective date of that determination.
8127. The Controller shall thereupon credit the excess on any
amounts then due from the person under this part and refund the
balance to the person or his successors, administrators, executors,
or assigns.
8127.5. 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 part is computed upon an amount that is not taxable
or is in excess of the taxable amount and is actually paid by the
customer to the person, the amount so paid shall be returned by the
person to the customer upon notification by the Board of Equalization
or by the customer that the excess has been ascertained. If the
person fails or refuses to do so, the amount so paid, if knowingly or
mistakenly computed by the person upon an amount that is not taxable
or is in excess of the taxable amount, shall be remitted by that
person to this state. Those amounts remitted to the state shall be
credited by the Controller on any amounts due and payable under this
part on the same transaction from the person by whom it was paid to
this state and the balance, if any, shall constitute an obligation
due from the person to this state.
8128. (a) Except as provided in subdivision (b) no refund under
this article shall be approved by the board after three years from
the last day of the month following the month for which the
overpayment was made, or with respect to determinations made under
Article 3, 4, or 5 of Chapter 5 of this part, after six months from
the date the determinations become final, or after six months from
the date of overpayment, whichever period expires the later, unless a
claim therefor is filed with the board within that period. No credit
shall be approved by the board after the expiration of that period
unless a claim for credit is filed with the board within that period,
or unless the credit relates to a period for which a waiver is given
pursuant to Section 7676.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 7676 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
8128.1. (a) The limitation period specified in Section 8128 shall
be suspended during any period of a person's life that the person is
financially disabled.
(b) (1) For purposes of subdivision (a), a person is financially
disabled if the person is unable to manage his or her financial
affairs by reason of medically determinable physical or mental
impairment of the person which can be expected to result in death or
which has lasted or can be expected to last for a continuous period
of not less than 12 months. A person shall not be considered to have
an impairment unless proof of the existence thereof is furnished in
the form and manner as the board may require.
(2) A person shall not be treated as financially disabled during
any period that the person's spouse or any other person is authorized
to act on behalf of the person in financial matters.
(c) This section applies to periods of disability commencing
before, on, or after the effective date of the act adding this
section, but does not apply to any claim for refund that (without
regard to this section) is barred by the operation or rule of law,
including res judicata, as of the effective date of the act adding
this section.
8129. The claim shall be in writing and shall state the specific
grounds upon which it is founded.
8130. 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 the first day of the month following the period
during which the overpayment is made. In addition, a refund or credit
shall be made of any interest imposed upon the claimant with respect
to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the month
following the date upon which the person making the overpayment, if
he or she has not already filed a claim, is notified by the board
that a claim may be filed or the date upon which the claim is
approved by the board, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
8131. (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 who has filed a claim for refund requests the
board to defer action on the claim, the board, as a condition to
deferring action, may require the claimant to waive interest for the
period during which the person requests the board to defer action on
the claim.
8126. 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
board shall set forth that fact in its records and certify the amount
collected in excess of the amount legally due and the person from
whom it was collected and certify the amount to the Controller for
credit or refund. Any proposed determination by the board pursuant to
this section with respect to an amount in excess of fifty thousand
dollars ($50,000) shall be available as a public record for at least
10 days prior to the effective date of that determination.
8127. The Controller shall thereupon credit the excess on any
amounts then due from the person under this part and refund the
balance to the person or his successors, administrators, executors,
or assigns.
8127.5. 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 part is computed upon an amount that is not taxable
or is in excess of the taxable amount and is actually paid by the
customer to the person, the amount so paid shall be returned by the
person to the customer upon notification by the Board of Equalization
or by the customer that the excess has been ascertained. If the
person fails or refuses to do so, the amount so paid, if knowingly or
mistakenly computed by the person upon an amount that is not taxable
or is in excess of the taxable amount, shall be remitted by that
person to this state. Those amounts remitted to the state shall be
credited by the Controller on any amounts due and payable under this
part on the same transaction from the person by whom it was paid to
this state and the balance, if any, shall constitute an obligation
due from the person to this state.
8128. (a) Except as provided in subdivision (b) no refund under
this article shall be approved by the board after three years from
the last day of the month following the month for which the
overpayment was made, or with respect to determinations made under
Article 3, 4, or 5 of Chapter 5 of this part, after six months from
the date the determinations become final, or after six months from
the date of overpayment, whichever period expires the later, unless a
claim therefor is filed with the board within that period. No credit
shall be approved by the board after the expiration of that period
unless a claim for credit is filed with the board within that period,
or unless the credit relates to a period for which a waiver is given
pursuant to Section 7676.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 7676 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
8128.1. (a) The limitation period specified in Section 8128 shall
be suspended during any period of a person's life that the person is
financially disabled.
(b) (1) For purposes of subdivision (a), a person is financially
disabled if the person is unable to manage his or her financial
affairs by reason of medically determinable physical or mental
impairment of the person which can be expected to result in death or
which has lasted or can be expected to last for a continuous period
of not less than 12 months. A person shall not be considered to have
an impairment unless proof of the existence thereof is furnished in
the form and manner as the board may require.
(2) A person shall not be treated as financially disabled during
any period that the person's spouse or any other person is authorized
to act on behalf of the person in financial matters.
(c) This section applies to periods of disability commencing
before, on, or after the effective date of the act adding this
section, but does not apply to any claim for refund that (without
regard to this section) is barred by the operation or rule of law,
including res judicata, as of the effective date of the act adding
this section.
8129. The claim shall be in writing and shall state the specific
grounds upon which it is founded.
8130. 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 the first day of the month following the period
during which the overpayment is made. In addition, a refund or credit
shall be made of any interest imposed upon the claimant with respect
to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the month
following the date upon which the person making the overpayment, if
he or she has not already filed a claim, is notified by the board
that a claim may be filed or the date upon which the claim is
approved by the board, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
8131. (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 who has filed a claim for refund requests the
board to defer action on the claim, the board, as a condition to
deferring action, may require the claimant to waive interest for the
period during which the person requests the board to defer action on
the claim.
8126. 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
board shall set forth that fact in its records and certify the amount
collected in excess of the amount legally due and the person from
whom it was collected and certify the amount to the Controller for
credit or refund. Any proposed determination by the board pursuant to
this section with respect to an amount in excess of fifty thousand
dollars ($50,000) shall be available as a public record for at least
10 days prior to the effective date of that determination.
8127. The Controller shall thereupon credit the excess on any
amounts then due from the person under this part and refund the
balance to the person or his successors, administrators, executors,
or assigns.
8127.5. 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 part is computed upon an amount that is not taxable
or is in excess of the taxable amount and is actually paid by the
customer to the person, the amount so paid shall be returned by the
person to the customer upon notification by the Board of Equalization
or by the customer that the excess has been ascertained. If the
person fails or refuses to do so, the amount so paid, if knowingly or
mistakenly computed by the person upon an amount that is not taxable
or is in excess of the taxable amount, shall be remitted by that
person to this state. Those amounts remitted to the state shall be
credited by the Controller on any amounts due and payable under this
part on the same transaction from the person by whom it was paid to
this state and the balance, if any, shall constitute an obligation
due from the person to this state.
8128. (a) Except as provided in subdivision (b) no refund under
this article shall be approved by the board after three years from
the last day of the month following the month for which the
overpayment was made, or with respect to determinations made under
Article 3, 4, or 5 of Chapter 5 of this part, after six months from
the date the determinations become final, or after six months from
the date of overpayment, whichever period expires the later, unless a
claim therefor is filed with the board within that period. No credit
shall be approved by the board after the expiration of that period
unless a claim for credit is filed with the board within that period,
or unless the credit relates to a period for which a waiver is given
pursuant to Section 7676.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 7676 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
8128.1. (a) The limitation period specified in Section 8128 shall
be suspended during any period of a person's life that the person is
financially disabled.
(b) (1) For purposes of subdivision (a), a person is financially
disabled if the person is unable to manage his or her financial
affairs by reason of medically determinable physical or mental
impairment of the person which can be expected to result in death or
which has lasted or can be expected to last for a continuous period
of not less than 12 months. A person shall not be considered to have
an impairment unless proof of the existence thereof is furnished in
the form and manner as the board may require.
(2) A person shall not be treated as financially disabled during
any period that the person's spouse or any other person is authorized
to act on behalf of the person in financial matters.
(c) This section applies to periods of disability commencing
before, on, or after the effective date of the act adding this
section, but does not apply to any claim for refund that (without
regard to this section) is barred by the operation or rule of law,
including res judicata, as of the effective date of the act adding
this section.
8129. The claim shall be in writing and shall state the specific
grounds upon which it is founded.
8130. 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 the first day of the month following the period
during which the overpayment is made. In addition, a refund or credit
shall be made of any interest imposed upon the claimant with respect
to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the month
following the date upon which the person making the overpayment, if
he or she has not already filed a claim, is notified by the board
that a claim may be filed or the date upon which the claim is
approved by the board, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
8131. (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 who has filed a claim for refund requests the
board to defer action on the claim, the board, as a condition to
deferring action, may require the claimant to waive interest for the
period during which the person requests the board to defer action on
the claim.
