55221-55226

REVENUE AND TAXATION CODE
SECTION 55221-55226




55221.  (a) If the board determines that any amount of the 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. The excess amount collected or paid shall
be credited 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.
   (b) Any proposed determination by the board that is 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.



55221.5.  When an amount represented by a feepayer subject to this
part to a customer as constituting reimbursement for fees subject to
this part is computed upon an amount that is not taxable or is in
excess of the fee amount and is actually paid by the customer to the
feepayer, the amount so paid shall be returned by the feepayer to the
customer upon notification by the State Board of Equalization or the
customer that the excess has been ascertained. If the feepayer fails
or refuses to do so, the amount so paid, if knowingly or mistakenly
computed by the feepayer upon an amount that is not subject to the
fee or is in excess of the fee amount, shall be remitted by that
feepayer to this state. Those amounts remitted to the state by the
feepayer shall be credited by the board on any amounts due and
payable from the feepayer which are subject to this part and are
based on the same activity, and the balance, if any, shall constitute
an obligation due from the feepayer to this state.



55222.  (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 55061) of Chapter 3, after six months from the date the
determinations have become final, or 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 55064.
   (b) A refund may be approved by the board for any period for which
a waiver is given under Section 55064 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.



55222.1.  (a) The limitation period specified in Section 55222 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 ran 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.



55222.2.  Notwithstanding Section 55222, 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.


55223.  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.



55224.  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 55061.



55225.  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
period commencing on the day after the due date of the payment and
continuing through the same date in the immediately following 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 to that to which
interest is computed on the fee or amount against which the credit is
applied.


55226.  (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.