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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 6. Overpayments and Refunds.
Article 1. Claim for Refund
Section 9151
9151. Overpayments; credits and refunds. If the department determines that any amount not required to be paid under this part has been paid by any person, the department shall set forth that fact in its records and certify the amount paid in excess of the amount legally due and the person by whom the excess was paid to the department or from whom it was collected. The excess amount paid or collected shall be credited on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall either be refunded to the person, or the person’s successors, administrators, executors, or assigns, or, if authorized by the department, deducted by the person from any amounts to become due from that person under this part.
Any overpayment of the tax by a user to a vendor who is required to collect the tax and who gives the user a receipt therefor pursuant to Section 8732 shall be credited or refunded by the state to the user.
For any amount exceeding fifty thousand dollars ($50,000), the department’s determination under this section shall be available as a public record for at least 10 days after the effective date of the determination.
History—Stats. 1943, p. 2002, in effect August 4, 1943, added provision authorizing credit of overpayments against amounts due under Part 2 of Division 2 of the code. Stats. 1945, p. 1439, in effect September 15, 1945, deleted this provision and added "the excess was." Stats. 1953, p. 3598, effective September 9, 1953, added "or from whom it was collected" at end of first sentence, added "amount paid or collected" after "excess" in second sentence and added the present third paragraph. Stats. 1957, p. 3774, in effect September 11, 1957, added second paragraph. Stats. 1957, p. 3228, approved by the Governor prior to p. 3774, would also have amended this section. Stats. 1959, p. 4378, in effect September 18, 1959, substituted "one-hundred" for "twenty-five" dollars. Stats. 1963, p. 3107, in effect September 20, 1963, added in the first paragraph "from whom the excess amount was collected or by whom it was paid under this part, and the balance shall either be … or, if authorized by the board, deducted by the person from any amounts to become due from him under this part," and in the second paragraph substituted "two hundred fifty" for "one hundred" dollars. Stats. 1965, p. 2053, in effect September 17, 1965, substituted "one thousand dollars ($1,000)" for "two hundred fifty dollars ($250)." Stats. 1977, Ch. 921, operative January 1, 1978, substituted "five thousand dollars ($5,000)" for "one thousand dollars ($1,000)" in the second paragraph. Stats. 1985, Ch. 591, effective January 1, 1986, substituted "fifteen thousand dollars ($15,000)" for "five thousand dollars ($5,000)" in the second paragraph. Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "fifty thousand dollars ($50,000)" for "fifteen thousand dollars ($15,000)" following "an amount not exceeding" and added "or her" following "his" in the second paragraph. Stats. 1991, Ch. 770, in effect January 1, 1992, added "or wholesaler" after "vendor" in the third paragraph. Stats. 1994, Ch. 726, in effect September 22, 1994, deleted "to the State Board of Control" after "records and certify"; substituted "The" for "If the State Board of Control approves, the" at the beginning of the second sentence; added "or her" after "or his" and "due from him" in the second sentence; deleted the second paragraph which read: "In the case, however, of a determination by the board that an amount not exceeding fifty thousand dollars ($50,000) was not required to be paid under this part, the board without obtaining the approval of the State Board of Control may credit the amount on any amount then due and payable under this part from the person by whom the amount was paid and may refund the balance to the person or his or her successors, administrators, or executors." Stats. 1994, Ch. 912, in effect September 28, 1994, but operative July 1, 1995, deleted "or wholesaler" after "to a vendor" in the second paragraph, and added "For any amount … of the determination" as the third paragraph. Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout; substituted "the person’s" for "his or her" after "refunded to the person, or" and substituted "that person" for "him or her" after "become due from" in the second sentence of the first paragraph; substituted "department’s" for "board’s proposed" after "fifty thousand dollars ($50,000), the" and substituted "after" for "prior to" after "10 days" in the third paragraph.