If the California Department of Tax and Fee Administration determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the California Department of Tax and Fee Administration shall set forth that fact in the records of the California Department of Tax and Fee Administration, 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 the person’s successors, administrators, or executors. Any determination by the California Department of Tax and Fee
Administration 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 after the effective date of that determination.
Overpayments and RefundsClaim for Refund
Section § 43451
If the California Department of Tax and Fee Administration finds that someone has paid too much in taxes, either by mistake or through an error, they will record this and certify the amount overpaid. They will first use the overpaid amount to cover any other taxes you owe. If there's still money left after that, they'll give you a refund. If the overpayment is more than $50,000, this information will be publicly available for at least ten days.
tax overpayment refund process tax credit
Section § 43451.5
If a fee charged to a customer was incorrectly calculated on an amount that isn't subject to a fee, or was more than necessary, the overcharged amount must be refunded to the customer once notified by the State Board of Equalization or the customer. If the fee payer doesn't refund it, they must instead pay that excess to the state. The state will apply this amount to any of the payer's other fee obligations under this part, and any remaining balance will be considered a debt the payer owes the state.
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 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 activity 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.
feepayer customer reimbursement overcharged fees
Section § 43452
This law generally states that you have three years to request a tax refund from the California Department of Tax and Fee Administration, or six months after your tax decision becomes final, whichever is later, unless there are exceptions. If you have a waiver, you must file a claim for refund within the agreed period. Refund or credit claims need to be written, clearly stating why you're claiming it.
You can't claim a refund if the issue is about improperly determining what substances are hazardous waste—that must be appealed directly to the director. If you've overpaid certain hazardous waste fees due to specific circumstances, there are provisions to grant refunds or credits within 90 days following final action.
Lastly, if you overpaid fees related to submitting hazardous waste for disposal, the state may refund you, or the facility itself might be refunded if it hasn’t collected the fee from you or has already refunded you the amount.
(a)CA Revenue & Taxation Code § 43452(a) Except as provided in subdivisions (b), (e), and (f), no refund shall be approved by the
California Department of Tax and Fee Administration after three years from the date the taxes were due and payable for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 43201) of Chapter 3, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the
California Department of Tax and Fee Administration within that period. Except as provided in subdivisions (e) and (f), no credit shall be approved by the
California Department of Tax and Fee Administration 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 43204.
(b)CA Revenue & Taxation Code § 43452(b) A refund may be approved by the
California Department of Tax and Fee Administration for any period for which a waiver is given under Section 43204 if a claim therefor is filed with the
California Department of Tax and Fee Administration before the expiration of the period agreed upon.
(c)CA Revenue & Taxation Code § 43452(c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
(d)CA Revenue & Taxation Code § 43452(d) A claim for refund of taxes paid under this part shall not be accepted, considered, or approved by the
California Department of Tax and Fee Administration if the claim is founded upon the grounds that the director has improperly or erroneously determined that any substance is a hazardous or extremely hazardous waste. Any appeal of a determination that a substance is a hazardous or extremely hazardous waste shall be made to the director.
(e)CA Revenue & Taxation Code § 43452(e) Notwithstanding subdivision (a), the California Department of Tax and Fee Administration may, within 90 days from the date of final action
of the California Department of Tax and Fee Administration or final judicial action, whichever is later, concerning liability for the fees described in Section 25205.25 of the Health and Safety Code, grant a refund or apply a credit pursuant to Section 43451 for any amount of tax, penalty, or interest that has been overpaid concerning a fee imposed pursuant to Section 25205.2 of the Health and Safety Code, if the taxpayer has paid or is being assessed a fee
described in subdivision (b) or (c) of Section 25205.25 of the Health and Safety Code for the same period and site.
(f)CA Revenue & Taxation Code § 43452(f) Notwithstanding subdivision (a), the
California Department of Tax and Fee Administration may, within 90 days from the date of final
action of the California Department of Tax and Fee Administration or final judicial action, whichever is later, concerning liability for the fee imposed pursuant to Section 25205.2 of the Health and Safety Code, grant a refund or apply a credit pursuant to Section 43451 for any amount of tax, penalty, or interest that has been overpaid concerning a fee described in subdivision (b) or (c) of Section 25205.25 of the Health and Safety Code, if the taxpayer has paid or is being assessed a fee imposed pursuant to Section 25205.2 of the Health and Safety Code for the same period and site.
(g)CA Revenue & Taxation Code § 43452(g) Any
overpayment of the
fees described in subdivision (b) of Section 25205.25 of the Health and Safety Code by a person submitting hazardous waste for disposal to a hazardous waste facility at which hazardous waste is disposed of who is required to collect the fee shall be credited or refunded by the state to the person who submitted the hazardous waste for disposal. However, if the facility has paid the amount to the
California Department of Tax and Fee Administration and establishes to the satisfaction of the
California Department of Tax and Fee Administration that it has not collected the amount from the person submitting the hazardous waste for disposal or has refunded the amount to that person, the overpayment may be credited or refunded by the state to the facility.
tax refund timeline waiver claim written claim requirements
Section § 43452.1
If you're financially disabled, the time limit to take certain actions is paused. Financial disability means you can't manage your finances due to a long-term or potentially fatal physical or mental condition. You must provide proof of this condition. This pause doesn't apply if someone else can handle your financial matters. The rule is valid for conditions started before, on, or after its effective date, but excludes claims already barred by other laws.
(a)CA Revenue & Taxation Code § 43452.1(a) The limitation period specified in Section 43452 shall be suspended during any period of a person’s life that the person is financially disabled.
(b)Copy CA Revenue & Taxation Code § 43452.1(b)
(1)Copy CA Revenue & Taxation Code § 43452.1(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)CA Revenue & Taxation Code § 43452.1(b)(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)CA Revenue & Taxation Code § 43452.1(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.
financial disability limitation period suspension medical impairment
Section § 43452.2
If you've paid too much in taxes, penalties, or interest due to collection methods like levies or liens, you can get a refund. However, you must file your refund claim within three years from the overpayment date.
Notwithstanding Section 43452, 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.
tax refund overpayment tax penalties
Section § 43452.3
This law section states that if you file a valid claim for a tax refund and haven't paid the full amount of the determined tax yet, your claim is still considered timely for any future payments you make toward that tax. It applies to cases involving taxes, interest, or penalties, and affects claims filed after the law was enacted.
(a)CA Revenue & Taxation Code § 43452.3(a) A claim for refund that is otherwise valid under Section 43452 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination.
(b)CA Revenue & Taxation Code § 43452.3(b) For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect
to a single determination made under Article 2 (commencing with Section 43201) or Article 5 (commencing with Section 43350) of Chapter 3.
(c)CA Revenue & Taxation Code § 43452.3(c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.
tax refund claims timely claim partial tax payment
Section § 43453
If you do not file a claim for a refund of overpayment within the time limit set by this law, you lose the right to get your money back from the state.
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.
overpayment claim deadline waiver of demands
Section § 43454
This law states that if the board rejects a claim, either fully or partially, they must notify the person who made the claim within 30 days. The notification has to be done in the way outlined in another section, Section 43201.
Within 30 days after disallowing any claim, in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as provided by Section 43201.
disallowing a claim written notice notification process
Section § 43455
This law outlines how interest is calculated and paid on overpaid taxes. The interest starts accumulating from the month after you overpaid your taxes, using a specific interest rate set by another law. 'Monthly period' means a month-long cycle starting after the due date of your payment each month.
If you overpaid taxes and are getting a refund, interest will accrue until the month after you're told you can file a claim, or your claim is approved, whichever is earlier. For tax credits, interest runs up to the same date as interest on the taxes being credited.
Interest shall be computed, allowed, and 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 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)CA Revenue & Taxation Code § 43455(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)CA Revenue & Taxation Code § 43455(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.
overpayment of tax interest calculation monthly period
Section § 43456
This section discusses when the board handles overpayments and refunds. If the board finds that an overpayment was made intentionally or due to carelessness, they won't pay any interest on it. Also, if someone asks the board to delay processing their refund claim, the board might ask them to give up any interest for the time the delay is requested.
(a)CA Revenue & Taxation Code § 43456(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)CA Revenue & Taxation Code § 43456(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.
overpayment intentional overpayment carelessness
