41100. 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.
Any overpayment of the surcharge by a service user to a service
supplier who is required to collect the surcharge shall be credited
or refunded by the state to the service user. However, if the service
supplier has paid the amount to the board and establishes to the
satisfaction of the board that it has not collected the amount from
the service user or has refunded the amount to the service user, the
overpayment may be credited or refunded by the state to the service
supplier.
41101. No refund shall be approved by the board after three years
from the last day of the second month following the close of the
month for which the overpayment was made, or, with respect to
determinations made under Article 3 or 4 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 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.
41101.1. (a) The limitation period specified in Section 41101 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 of rule of law,
including res judicata, as of the effective date of the act adding
this section.
41101.2. Notwithstanding Section 41101, 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.
41102. Every claim shall be in writing and shall state the specific
grounds upon which the claim is founded.
41103. 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.
41104. 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.
41105. 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 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.
41106. (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.
41100. 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.
Any overpayment of the surcharge by a service user to a service
supplier who is required to collect the surcharge shall be credited
or refunded by the state to the service user. However, if the service
supplier has paid the amount to the board and establishes to the
satisfaction of the board that it has not collected the amount from
the service user or has refunded the amount to the service user, the
overpayment may be credited or refunded by the state to the service
supplier.
41101. No refund shall be approved by the board after three years
from the last day of the second month following the close of the
month for which the overpayment was made, or, with respect to
determinations made under Article 3 or 4 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 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.
41101.1. (a) The limitation period specified in Section 41101 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 of rule of law,
including res judicata, as of the effective date of the act adding
this section.
41101.2. Notwithstanding Section 41101, 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.
41102. Every claim shall be in writing and shall state the specific
grounds upon which the claim is founded.
41103. 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.
41104. 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.
41105. 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 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.
41106. (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.
41100. 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.
Any overpayment of the surcharge by a service user to a service
supplier who is required to collect the surcharge shall be credited
or refunded by the state to the service user. However, if the service
supplier has paid the amount to the board and establishes to the
satisfaction of the board that it has not collected the amount from
the service user or has refunded the amount to the service user, the
overpayment may be credited or refunded by the state to the service
supplier.
41101. No refund shall be approved by the board after three years
from the last day of the second month following the close of the
month for which the overpayment was made, or, with respect to
determinations made under Article 3 or 4 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 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.
41101.1. (a) The limitation period specified in Section 41101 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 of rule of law,
including res judicata, as of the effective date of the act adding
this section.
41101.2. Notwithstanding Section 41101, 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.
41102. Every claim shall be in writing and shall state the specific
grounds upon which the claim is founded.
41103. 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.
41104. 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.
41105. 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 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.
41106. (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.
