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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 8. Overpayments and Refunds
Article 1. Claim for Refund
Section 32402
32402. Claim; limitation period. (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 15th day of the calendar month following the close of the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 32271), Article 3 (commencing with Section 32291), or Article 5 (commencing with Section 32311) of Chapter 6 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 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 32273.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 32273, 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.
History—Stats. 1965, p. 4442, in effect September 17, 1965, revised this section to provide for a credit and refund when a waiver is given pursuant to § 32273. Stats. 1975, Ch. 1186, in effect January 1, 1976, substituted "of the calendar month following the close of the period" for "after the close of the monthly period." Stats. 1982, Ch. 454, in effect January 1, 1983, substituted "Article 2 (commencing with Section 32271), 3 (commencing with Section 32291) or 5 (commencing with Section 32311) of Chapter 6" for "Article 2, 3 or 5 of Chapter 6 of this part" after "under" in the first sentence in subdivision (a) and made numerous grammatical corrections throughout this section. Stats. 2001, Ch. 543 (SB 1185), in effect January 1, 2002, substituted "after" for "within" after "of Chapter 6", substituted "from the date" for "after" after "six months", and added "or after six months from the date of overpayment" after "the determinations become final" in the first sentence of subdivision (a). Stats. 2002, Ch. 664 (AB 3034), in effect January 1, 2003, added "Article" after "Section 32271)," in, added a comma after "Section 32291)", and added "Article" after "Section 32291), or" in, subdivision (a).