32401. If the board determines that any amount of tax, penalty, or
interest has been paid more than once or has been erroneously or
illegally collected or computed, the board shall set forth that fact
in its records and certify the amount collected in excess of what was
legally due and the person from whom it was collected or by whom
paid, and credit the excess amount collected or paid on any amounts
then due from the person from whom the excess amount was collected or
by whom it was paid under this part, and the balance shall be
refunded to the person, or his or her successors, administrators, or
executors. 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.
32402. (a) Except as provided in subdivision (b) no refund shall be
approved by the board after three years from the 15th day of the
calendar month following the close of the period for which the
overpayment was made, or, with respect to determinations made under
Article 2 (commencing with Section 32271), Article 3 (commencing with
Section 32291), or Article 5 (commencing with Section 32311) of
Chapter 6 after six months from the date the determinations become
final, or after six months from the date of overpayment, whichever
period expires 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 32273.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 32273, if a claim therefor is filed
with the board before the expiration of the period agreed upon.
(c) Every claim for refund or credit shall be in writing and shall
state the specific grounds upon which the claim is founded.
32402.1. (a) The limitation period specified in Section 32402 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 existences 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.
32402.2. Notwithstanding Section 32402, a refund of an overpayment
of any tax, penalty, or interest collected by the board by means of
levy, through the use of liens, or by other enforcement procedures,
shall be approved if a claim for a refund is filed within three years
of the date of an overpayment.
32403. 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 overpayment.
32404. Within 30 days after disallowing any claim in whole or in
part, the board shall serve written notice of its action on the
claimant, such service to be made as provided by Section 32271.
32405. Interest shall be computed, allowed, and paid upon any
overpayment of any amount of tax at the modified adjusted rate per
month established pursuant to Section 6591.5, from the 16th day of
the calendar month following the period during which the overpayment
was 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 15th day of the calendar month
following the date upon which the claimant, 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 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.
32406. (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.
32407. (a) The State Board of Equalization shall refund without
interest to the licensee the amount of the tax imposed under this
part with respect to the alcoholic beverages and which has been paid
by the licensee as part of his purchase price of the alcoholic
beverages, when such beverages were lost, rendered unmarketable, or
condemned by a duly authorized official by reason of:
(1) Fire, flood, casualty, or other disaster, or
(2) Breakage, destruction, or other damage (but not including
theft) resulting from vandalism, malicious mischief, or insurrection
if such disaster or damage occurred in this state and if such
beverages were held and intended for sale at the time of such
disaster or other damage. The payments provided for in this section
shall be made to the person holding such beverages for sale at the
time of such disaster or other damage.
(b) The State Board of Equalization may approve claims for refunds
without interest under this section upon proof satisfactory to it
that the alcoholic beverages were destroyed or damaged so that they
could not be sold and that the licensee has not otherwise been
compensated for the loss in the amount of the tax included in the
purchase price paid for the alcoholic beverages. A claim for refund
under this section shall be in such form and accompanied by such
proof as the State Board of Equalization may require.
(c) No claim shall be allowed under this section unless such claim
is filed within six months after the date on which such beverages
were lost, rendered unmarketable, or condemned by a duly authorized
official.
(d) No claim of less than two hundred fifty dollars ($250) shall
be allowed under this section with respect to any disaster or other
damage.
32401. If the board determines that any amount of tax, penalty, or
interest has been paid more than once or has been erroneously or
illegally collected or computed, the board shall set forth that fact
in its records and certify the amount collected in excess of what was
legally due and the person from whom it was collected or by whom
paid, and credit the excess amount collected or paid on any amounts
then due from the person from whom the excess amount was collected or
by whom it was paid under this part, and the balance shall be
refunded to the person, or his or her successors, administrators, or
executors. 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.
32402. (a) Except as provided in subdivision (b) no refund shall be
approved by the board after three years from the 15th day of the
calendar month following the close of the period for which the
overpayment was made, or, with respect to determinations made under
Article 2 (commencing with Section 32271), Article 3 (commencing with
Section 32291), or Article 5 (commencing with Section 32311) of
Chapter 6 after six months from the date the determinations become
final, or after six months from the date of overpayment, whichever
period expires 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 32273.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 32273, if a claim therefor is filed
with the board before the expiration of the period agreed upon.
(c) Every claim for refund or credit shall be in writing and shall
state the specific grounds upon which the claim is founded.
32402.1. (a) The limitation period specified in Section 32402 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 existences 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.
32402.2. Notwithstanding Section 32402, a refund of an overpayment
of any tax, penalty, or interest collected by the board by means of
levy, through the use of liens, or by other enforcement procedures,
shall be approved if a claim for a refund is filed within three years
of the date of an overpayment.
32403. 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 overpayment.
32404. Within 30 days after disallowing any claim in whole or in
part, the board shall serve written notice of its action on the
claimant, such service to be made as provided by Section 32271.
32405. Interest shall be computed, allowed, and paid upon any
overpayment of any amount of tax at the modified adjusted rate per
month established pursuant to Section 6591.5, from the 16th day of
the calendar month following the period during which the overpayment
was 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 15th day of the calendar month
following the date upon which the claimant, 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 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.
32406. (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.
32407. (a) The State Board of Equalization shall refund without
interest to the licensee the amount of the tax imposed under this
part with respect to the alcoholic beverages and which has been paid
by the licensee as part of his purchase price of the alcoholic
beverages, when such beverages were lost, rendered unmarketable, or
condemned by a duly authorized official by reason of:
(1) Fire, flood, casualty, or other disaster, or
(2) Breakage, destruction, or other damage (but not including
theft) resulting from vandalism, malicious mischief, or insurrection
if such disaster or damage occurred in this state and if such
beverages were held and intended for sale at the time of such
disaster or other damage. The payments provided for in this section
shall be made to the person holding such beverages for sale at the
time of such disaster or other damage.
(b) The State Board of Equalization may approve claims for refunds
without interest under this section upon proof satisfactory to it
that the alcoholic beverages were destroyed or damaged so that they
could not be sold and that the licensee has not otherwise been
compensated for the loss in the amount of the tax included in the
purchase price paid for the alcoholic beverages. A claim for refund
under this section shall be in such form and accompanied by such
proof as the State Board of Equalization may require.
(c) No claim shall be allowed under this section unless such claim
is filed within six months after the date on which such beverages
were lost, rendered unmarketable, or condemned by a duly authorized
official.
(d) No claim of less than two hundred fifty dollars ($250) shall
be allowed under this section with respect to any disaster or other
damage.
32401. If the board determines that any amount of tax, penalty, or
interest has been paid more than once or has been erroneously or
illegally collected or computed, the board shall set forth that fact
in its records and certify the amount collected in excess of what was
legally due and the person from whom it was collected or by whom
paid, and credit the excess amount collected or paid on any amounts
then due from the person from whom the excess amount was collected or
by whom it was paid under this part, and the balance shall be
refunded to the person, or his or her successors, administrators, or
executors. 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.
32402. (a) Except as provided in subdivision (b) no refund shall be
approved by the board after three years from the 15th day of the
calendar month following the close of the period for which the
overpayment was made, or, with respect to determinations made under
Article 2 (commencing with Section 32271), Article 3 (commencing with
Section 32291), or Article 5 (commencing with Section 32311) of
Chapter 6 after six months from the date the determinations become
final, or after six months from the date of overpayment, whichever
period expires 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 32273.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 32273, if a claim therefor is filed
with the board before the expiration of the period agreed upon.
(c) Every claim for refund or credit shall be in writing and shall
state the specific grounds upon which the claim is founded.
32402.1. (a) The limitation period specified in Section 32402 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 existences 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.
32402.2. Notwithstanding Section 32402, a refund of an overpayment
of any tax, penalty, or interest collected by the board by means of
levy, through the use of liens, or by other enforcement procedures,
shall be approved if a claim for a refund is filed within three years
of the date of an overpayment.
32403. 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 overpayment.
32404. Within 30 days after disallowing any claim in whole or in
part, the board shall serve written notice of its action on the
claimant, such service to be made as provided by Section 32271.
32405. Interest shall be computed, allowed, and paid upon any
overpayment of any amount of tax at the modified adjusted rate per
month established pursuant to Section 6591.5, from the 16th day of
the calendar month following the period during which the overpayment
was 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 15th day of the calendar month
following the date upon which the claimant, 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 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.
32406. (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.
32407. (a) The State Board of Equalization shall refund without
interest to the licensee the amount of the tax imposed under this
part with respect to the alcoholic beverages and which has been paid
by the licensee as part of his purchase price of the alcoholic
beverages, when such beverages were lost, rendered unmarketable, or
condemned by a duly authorized official by reason of:
(1) Fire, flood, casualty, or other disaster, or
(2) Breakage, destruction, or other damage (but not including
theft) resulting from vandalism, malicious mischief, or insurrection
if such disaster or damage occurred in this state and if such
beverages were held and intended for sale at the time of such
disaster or other damage. The payments provided for in this section
shall be made to the person holding such beverages for sale at the
time of such disaster or other damage.
(b) The State Board of Equalization may approve claims for refunds
without interest under this section upon proof satisfactory to it
that the alcoholic beverages were destroyed or damaged so that they
could not be sold and that the licensee has not otherwise been
compensated for the loss in the amount of the tax included in the
purchase price paid for the alcoholic beverages. A claim for refund
under this section shall be in such form and accompanied by such
proof as the State Board of Equalization may require.
(c) No claim shall be allowed under this section unless such claim
is filed within six months after the date on which such beverages
were lost, rendered unmarketable, or condemned by a duly authorized
official.
(d) No claim of less than two hundred fifty dollars ($250) shall
be allowed under this section with respect to any disaster or other
damage.
