45651-45656

REVENUE AND TAXATION CODE
SECTION 45651-45656




45651.  If the board determines that any amount of fee, 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.



45651.5.  Except as provided in Section 48008 of the Public
Resources Code, when an amount represented by a person who is a
feepayer under this part to a customer as constituting reimbursement
for fees due under this part is computed upon an amount that is not
subject to that fee or is in excess of that fee amount due 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 subject to the fee or is in excess of the fee due,
shall be remitted by that person to the State Board of Equalization.
Those amounts remitted to the state shall be credited by the board
on any amounts due and payable under this part on the same solid
waste 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.


45652.  (a) Except as provided in subdivision (b), no refund shall
be approved by the board after three years from the due date of the
payment for the period for which the overpayment was made, or, with
respect to determinations made under Article 2 (commencing with
Section 45201) of Chapter 3, after six months from the date the
determinations have 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 45204.
   (b) A refund may be approved by the board for any period for which
a waiver is given under Section 45204 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.



45652.1.  (a) The limitation period specified in Section 45652 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.



45652.2.  Notwithstanding Section 45652, a refund of an overpayment
of any fee, 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.


45653.  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.



45654.  Within 30 days after disallowing any claim, in whole or in
part, the board shall serve written notice of its action on the
claimant pursuant to Section 45201.



45655.  Interest shall be computed, allowed, and paid upon any
overpayment of any amount of fee at the modified adjusted rate per
month established pursuant to Section 6591.5, from the first day of
the monthly period following the period during which the overpayment
was made. For purposes of this section, "monthly period" means the
month commencing on the day after the due date of the payment through
the same date as the due date in each successive month. 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 monthly period
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 fee or amount against which the credit is
applied.


45656.  (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.