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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 41101.1
41101.1. Claim limitation period; financially disabled. (a) The limitation period specified in Section 41101 shall be suspended during any period of a person's life that the person is financially disabled.
(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage the person’s financial affairs by reason of medically determinable physical or mental impairment of the person that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the department may require.
(2) A person shall not be treated as financially disabled during any period that the person's spouse or any other person is authorized to act on behalf of the person in financial matters.
(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation of rule of law, including res judicata, as of the effective date of the act adding this section.
History—Added by Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "the person’s" for "his or her" before "financial affairs", substituted "that" for "which" after "the person", substituted "that" for "which" after "death or" in the first sentence of paragraph (b)(1); substituted "department" for "board" after "manner as the" in the second sentence of paragraph (b)(1).