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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 3. Recovery of Erroneous Refunds
Section 32432.5
32432.5. Interest on erroneous refunds. (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 32431, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.
(b) This section shall be operative for any action for recovery under Section 32431 on or after January 1, 2000.
History—Added by Stats. 1999, Ch. 929 (AB 1638), in effect January 1, 2000. Stats. 2015, Ch. 303 (AB 731), in effect January 1, 2016, renumbered Section 32432 as added by Stats. 1999, Ch. 929 (AB 1638) to Section 32432.5. Stats. 2024, Ch. 499 (SB 1528), in effect January 1, 2025, substituted "serves" for "mails" after "which the board" in the first sentence of subdivision (a).