Laws, Regulations and Annotations
Search
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 9152
9152. Claims; limitation period. (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the month following the reporting period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 8776), Article 3 (commencing with Section 8801), or Article 4 (commencing with Section 8826) of Chapter 4, after six months from the date the determinations became 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 claim relates to a period for which a waiver has been given pursuant to Section 8783.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 8783 if a claim therefor is filed with the board before the expiration of the period agreed upon.
History—Stats. 1957, p. 3774, in effect September 11, 1957, completely revised this section. Stats. 1965, p. 4441, in effect September 17, 1965, revised section to provide for refund under certain circumstances. Stats. 1967, p. 1381, operative December 1, 1967, substituted "last" for "25th" day. Stats. 1983, Ch. 1102, in effect September 27, 1983, operative November 1, 1983, substituted "25th" for "last" before "day" in the first sentence of subdivision (a). Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "last day of the month following the reporting period" for "25th day of the month following the month" after "years from the", substituted "(commencing with Section … of Chapter 4" for "3 or 4 of Chapter 4 of this part" after "under Article 2", deleted "the" after "whichever period expires", and substituted "that" for "such" after "the board within" in the first sentence of, and substituted "that" for "such" after "the expiration of" and after "the board within" in the second sentence of, subdivision (a).