40111. (a) 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 shall 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.
(b) Any overpayment of the surcharge by a consumer to the state
shall be credited or refunded by the state to the consumer.
(c) (1) Except as provided in paragraph (2), any overpayment of
the surcharge by the consumer to an electric utility that is required
to collect the surcharge shall be refunded by the state to the
consumer.
(2) If the electric utility has paid the amount to the board and
establishes to the satisfaction of the board that it has not
collected the amount from the consumer or has refunded the amount to
the consumer, the overpayment may be credited or refunded by the
state to the electric utility.
40112. (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 3 (commencing with Section 40071) or 4 (commencing with
Section 40081) of Chapter 4 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.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 40079 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
40112.1. (a) The limitation period specified in Section 40112 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.
40112.2. Notwithstanding Section 40112, a refund of an overpayment
of any surcharge, 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.
40113. Every claim shall be in writing and shall state the specific
grounds upon which the claim is founded.
40114. 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.
40115. Within 30 days after disallowing any claim in whole or in
part the board shall give notice of its action to the claimant in the
manner prescribed for service of notice of a deficiency
determination.
40116. Interest at the modified adjusted rate per month established
pursuant to Section 6591.5, shall be paid upon any overpayment of
any amount of surcharge from the first day of the calendar month
following the month during which the overpayment was made. In
addition, a 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 surcharge or amount against which the
credit is applied.
40117. (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.
40111. (a) 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 shall 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.
(b) Any overpayment of the surcharge by a consumer to the state
shall be credited or refunded by the state to the consumer.
(c) (1) Except as provided in paragraph (2), any overpayment of
the surcharge by the consumer to an electric utility that is required
to collect the surcharge shall be refunded by the state to the
consumer.
(2) If the electric utility has paid the amount to the board and
establishes to the satisfaction of the board that it has not
collected the amount from the consumer or has refunded the amount to
the consumer, the overpayment may be credited or refunded by the
state to the electric utility.
40112. (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 3 (commencing with Section 40071) or 4 (commencing with
Section 40081) of Chapter 4 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.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 40079 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
40112.1. (a) The limitation period specified in Section 40112 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.
40112.2. Notwithstanding Section 40112, a refund of an overpayment
of any surcharge, 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.
40113. Every claim shall be in writing and shall state the specific
grounds upon which the claim is founded.
40114. 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.
40115. Within 30 days after disallowing any claim in whole or in
part the board shall give notice of its action to the claimant in the
manner prescribed for service of notice of a deficiency
determination.
40116. Interest at the modified adjusted rate per month established
pursuant to Section 6591.5, shall be paid upon any overpayment of
any amount of surcharge from the first day of the calendar month
following the month during which the overpayment was made. In
addition, a 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 surcharge or amount against which the
credit is applied.
40117. (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.
40111. (a) 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 shall 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.
(b) Any overpayment of the surcharge by a consumer to the state
shall be credited or refunded by the state to the consumer.
(c) (1) Except as provided in paragraph (2), any overpayment of
the surcharge by the consumer to an electric utility that is required
to collect the surcharge shall be refunded by the state to the
consumer.
(2) If the electric utility has paid the amount to the board and
establishes to the satisfaction of the board that it has not
collected the amount from the consumer or has refunded the amount to
the consumer, the overpayment may be credited or refunded by the
state to the electric utility.
40112. (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 3 (commencing with Section 40071) or 4 (commencing with
Section 40081) of Chapter 4 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.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 40079 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
40112.1. (a) The limitation period specified in Section 40112 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.
40112.2. Notwithstanding Section 40112, a refund of an overpayment
of any surcharge, 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.
40113. Every claim shall be in writing and shall state the specific
grounds upon which the claim is founded.
40114. 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.
40115. Within 30 days after disallowing any claim in whole or in
part the board shall give notice of its action to the claimant in the
manner prescribed for service of notice of a deficiency
determination.
40116. Interest at the modified adjusted rate per month established
pursuant to Section 6591.5, shall be paid upon any overpayment of
any amount of surcharge from the first day of the calendar month
following the month during which the overpayment was made. In
addition, a 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 surcharge or amount against which the
credit is applied.
40117. (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.
