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Business Taxes Law Guide – Revision 2022
 

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


41101. Credit and refund limitations. A refund shall not be approved by the department after three years from the last day of the second month following the close of the reporting period for which the overpayment was made, or, with respect to determinations made under Article 3 or 4 of Chapter 4 of this part, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the department within that period. A credit shall not be approved by the department after the expiration of that period unless a claim for credit is filed with the department within that period.

History—Added by Stats. 1976, Ch. 443, effective January 1, 1977. Stats. 1985, Ch. 591, effective January 1, 1986, added "second" after "day of the" in the first sentence. Stats. 1996, Ch. 432, in effect January 1, 1997, substituted "month" for "quarterly period" after "close of the" and substituted "that" for "such" after " the board within" in the first sentence, and substituted "that" for "such" after "the expiration of" and after "the board within" in the second sentence. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout; substituted "A" for "No" before "refund", added "not" before "be approved", substituted "department" for "board", substituted "reporting period" for "month" after "close of the", in the first sentence; substituted "A" for "No" before "credit", added "not" before "be approved" in the second sentence.