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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 5. Overpayments and Refunds.
Article 1. Claim for Refund
Section 41100
41100. Credits and refunds. (a) If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount 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 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 be refunded to the person, or their successors, administrators, or executors. Any determination by the department 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.
(b) Any overpayment of a surcharge by a service user to a service supplier or by a prepaid consumer to a seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier.
History—Stats. 1977, Ch. 921, effective January 1, 1978, deleted "one thousand dollars ($1,000)" in paragraph two and substituted "five thousand ($5,000)". Stats. 1985, Ch. 591, effective January 1, 1986, substitutes "fifteen thousand dollars ($15,000)" for "five thousand dollars ($5,000)" in the second paragraph. Stats. 1988, Ch. 1029, in effect January 1, 1989, added "or her" before "successors" in the first and second paragraphs and substituted "fifty thousand dollars ($50,000)" for "fifteen thousand dollars ($15,000)" in the second paragraph. Stats. 1994, Ch. 726, in effect September 22, 1994, substituted ", certify the amount … or paid and credit" for "and shall certify to the State Board of Control the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. If approved by the State Board of Control the excess amount collected or paid shall be credited by the board" after "records of the board"; added "Any proposed determination … of that determination" as 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 amounts 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." in the first paragraph; and substituted ". However," for "; provided however, that" after "the service user" in the second paragraph. Stats. 2019, Ch. 54 (SB 96), substituted "department" for "board" throughout section, substituted "their" for "his or her" in the first paragraph, added "or seller" after "service supplier" in the first sentence of the second paragraph, and added "or seller" after "However, if the service supplier" in the second sentence of the second paragraph. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added "by a prepaid consumer to a" after "service supplier or" in the first sentence of the second paragraph. Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, lettered former first paragraph as subdivision (a), deleted "proposed" before "determination" and substituted "after" for "prior to" before "the effective" in the second sentence of new subdivision (a); lettered former second paragraph as subdivision (b) and substituted "a" for "the" after "overpayment of" in the first sentence of new subdivision (b).