State Codes and Statutes

Statutes > California > Rtc > 38601-38607

REVENUE AND TAXATION CODE
SECTION 38601-38607



38601.  If the board determines that any amount, 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 the records of the board, certify the amount collected in excess
of the amount 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 and payable 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.



38602.  (a) Except as provided in subdivision (b) no refund shall be
approved by the board after three years from the last day of the
month following the close of the quarterly period for which the
overpayment was made, or, with respect to determinations made under
Article 2, 3 or 4 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 such period. No credit
shall be approved by the board after the expiration of such period
unless a claim for credit is filed with the board within such period,
or unless the credit relates to a period for which a waiver is given
pursuant to Section 38419.
   (b) A refund may be approved by the board for any period for which
a waiver is given under Section 38419 if a claim therefor is filed
with the board before the expiration of the period agreed upon.




38602.5.  (a) The limitation period specified in Section 38602 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.



38603.  Every claim shall be in writing and shall state the specific
grounds upon which the claim is founded.



38604.  Failure to file a claim within the time prescribed in this
article constitutes a waiver of any demand against the state on
account of overpayment.


38605.  Within 30 days after disallowing any claim in whole or in
part the board shall serve notice of its action on the claimant in
the manner prescribed for service of notice of a deficiency
determination.


38606.  Interest shall be paid upon any overpayment of any amount of
tax at the adjusted annual rate established pursuant to Section
19521 from the last day of the calendar month following the quarterly
period for which the overpayment was made; but no refund or credit
shall be made of any interest imposed upon the person making the
overpayment 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 calendar 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.



38607.  (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.

State Codes and Statutes

Statutes > California > Rtc > 38601-38607

REVENUE AND TAXATION CODE
SECTION 38601-38607



38601.  If the board determines that any amount, 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 the records of the board, certify the amount collected in excess
of the amount 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 and payable 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.



38602.  (a) Except as provided in subdivision (b) no refund shall be
approved by the board after three years from the last day of the
month following the close of the quarterly period for which the
overpayment was made, or, with respect to determinations made under
Article 2, 3 or 4 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 such period. No credit
shall be approved by the board after the expiration of such period
unless a claim for credit is filed with the board within such period,
or unless the credit relates to a period for which a waiver is given
pursuant to Section 38419.
   (b) A refund may be approved by the board for any period for which
a waiver is given under Section 38419 if a claim therefor is filed
with the board before the expiration of the period agreed upon.




38602.5.  (a) The limitation period specified in Section 38602 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.



38603.  Every claim shall be in writing and shall state the specific
grounds upon which the claim is founded.



38604.  Failure to file a claim within the time prescribed in this
article constitutes a waiver of any demand against the state on
account of overpayment.


38605.  Within 30 days after disallowing any claim in whole or in
part the board shall serve notice of its action on the claimant in
the manner prescribed for service of notice of a deficiency
determination.


38606.  Interest shall be paid upon any overpayment of any amount of
tax at the adjusted annual rate established pursuant to Section
19521 from the last day of the calendar month following the quarterly
period for which the overpayment was made; but no refund or credit
shall be made of any interest imposed upon the person making the
overpayment 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 calendar 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.



38607.  (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.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 38601-38607

REVENUE AND TAXATION CODE
SECTION 38601-38607



38601.  If the board determines that any amount, 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 the records of the board, certify the amount collected in excess
of the amount 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 and payable 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.



38602.  (a) Except as provided in subdivision (b) no refund shall be
approved by the board after three years from the last day of the
month following the close of the quarterly period for which the
overpayment was made, or, with respect to determinations made under
Article 2, 3 or 4 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 such period. No credit
shall be approved by the board after the expiration of such period
unless a claim for credit is filed with the board within such period,
or unless the credit relates to a period for which a waiver is given
pursuant to Section 38419.
   (b) A refund may be approved by the board for any period for which
a waiver is given under Section 38419 if a claim therefor is filed
with the board before the expiration of the period agreed upon.




38602.5.  (a) The limitation period specified in Section 38602 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.



38603.  Every claim shall be in writing and shall state the specific
grounds upon which the claim is founded.



38604.  Failure to file a claim within the time prescribed in this
article constitutes a waiver of any demand against the state on
account of overpayment.


38605.  Within 30 days after disallowing any claim in whole or in
part the board shall serve notice of its action on the claimant in
the manner prescribed for service of notice of a deficiency
determination.


38606.  Interest shall be paid upon any overpayment of any amount of
tax at the adjusted annual rate established pursuant to Section
19521 from the last day of the calendar month following the quarterly
period for which the overpayment was made; but no refund or credit
shall be made of any interest imposed upon the person making the
overpayment 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 calendar 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.



38607.  (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.