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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 41105
41105. Interest on overpayment. Interest shall be paid upon any overpayment of any amount of surcharges at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the calendar month following the month during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited.
The interest shall be paid as follows:
(a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the department that a claim may be filed or the date upon which the claim is approved by the department, whichever date is the earlier.
(b) In the case of a credit, to the same date as that to which interest is computed on the surcharge or amount against which the credit is applied.
History—Stats. 1978, Ch. 827, effective January 1, 1979, deleted "last day of the calendar month" and substituted "date the return is due" following "from the" in the first sentence. Stats. 1982, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "adjusted … 19269" for "rate … month" before "from" in the first paragraph. Stats. 1984, Ch. 1020, operative July 1, 1984, added "modified" before "adjusted", deleted "annual" before "rate", added "per month" before "established", substituted "Section 6591.5" for "Section 19269", added "or she" before "has" in (a). Stats. 1992, Ch. 1336, in effect January 1, 1993, substituted "first day … In addition, a" for "date the return is due following the quarterly period for which the overpayment was made; but no" in the first sentence of the first paragraph. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "surcharge" for "tax" in the first sentence of the first paragraph; substituted "the person" for "he or she", substituted "department" for "board" after "notified by the", substituted "department" for "board" after "approved by the" in subdivision (a). Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted "surcharges" for "surcharge" after "amount of" in the first sentence of the first paragraph.