60521. 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
paid in excess of the amount legally due and the person by whom the
excess was paid to the board or from whom it was collected. The
excess amount paid or collected shall be credited 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 either be refunded to the person, or his or her successors,
administrators, executors, or assigns, or, if authorized by the
board, deducted by the person from any amounts to become due from him
or her under this part.
For any amount exceeding fifty thousand dollars ($50,000), the
board's proposed determination under this section shall be available
as a public record for at least 10 days prior to the effective date
of the determination.
60521.5. 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 State 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 board 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.
60522. (a) Except as provided in subdivision (b), no refund under
Section 60521 shall be approved by the board after three years from
the last day of the month following the reporting period for which
the overpayment was made, or, with respect to determinations made
under Article 2 (commencing with Section 60301), Article 3
(commencing with Section 60310), or Article 4 (commencing with
Section 60330) of Chapter 6, after six months from the date the
determinations became 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 the period unless a
claim for credit is filed with the board within that period or unless
the claim relates to a period for which a waiver has been given
pursuant to Section 60317.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 60317 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
60522.1. (a) The limitation period specified in Section 60522 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.
60522.2. Notwithstanding Section 60522, 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.
60523. The claim shall be in writing and shall state the specific
grounds upon which it is founded.
60524. 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
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 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.
60525. (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.
60521. 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
paid in excess of the amount legally due and the person by whom the
excess was paid to the board or from whom it was collected. The
excess amount paid or collected shall be credited 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 either be refunded to the person, or his or her successors,
administrators, executors, or assigns, or, if authorized by the
board, deducted by the person from any amounts to become due from him
or her under this part.
For any amount exceeding fifty thousand dollars ($50,000), the
board's proposed determination under this section shall be available
as a public record for at least 10 days prior to the effective date
of the determination.
60521.5. 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 State 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 board 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.
60522. (a) Except as provided in subdivision (b), no refund under
Section 60521 shall be approved by the board after three years from
the last day of the month following the reporting period for which
the overpayment was made, or, with respect to determinations made
under Article 2 (commencing with Section 60301), Article 3
(commencing with Section 60310), or Article 4 (commencing with
Section 60330) of Chapter 6, after six months from the date the
determinations became 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 the period unless a
claim for credit is filed with the board within that period or unless
the claim relates to a period for which a waiver has been given
pursuant to Section 60317.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 60317 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
60522.1. (a) The limitation period specified in Section 60522 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.
60522.2. Notwithstanding Section 60522, 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.
60523. The claim shall be in writing and shall state the specific
grounds upon which it is founded.
60524. 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
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 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.
60525. (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.
60521. 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
paid in excess of the amount legally due and the person by whom the
excess was paid to the board or from whom it was collected. The
excess amount paid or collected shall be credited 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 either be refunded to the person, or his or her successors,
administrators, executors, or assigns, or, if authorized by the
board, deducted by the person from any amounts to become due from him
or her under this part.
For any amount exceeding fifty thousand dollars ($50,000), the
board's proposed determination under this section shall be available
as a public record for at least 10 days prior to the effective date
of the determination.
60521.5. 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 State 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 board 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.
60522. (a) Except as provided in subdivision (b), no refund under
Section 60521 shall be approved by the board after three years from
the last day of the month following the reporting period for which
the overpayment was made, or, with respect to determinations made
under Article 2 (commencing with Section 60301), Article 3
(commencing with Section 60310), or Article 4 (commencing with
Section 60330) of Chapter 6, after six months from the date the
determinations became 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 the period unless a
claim for credit is filed with the board within that period or unless
the claim relates to a period for which a waiver has been given
pursuant to Section 60317.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 60317 if a claim therefor is filed
with the board before the expiration of the period agreed upon.
60522.1. (a) The limitation period specified in Section 60522 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.
60522.2. Notwithstanding Section 60522, 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.
60523. The claim shall be in writing and shall state the specific
grounds upon which it is founded.
60524. 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
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 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.
60525. (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.
