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BTLG Table of Contents > Fee Collection Procedures Law > Chapter 5 > Section 55221

Fee Collection Procedures Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund

Section 55221

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55221. Credits and refunds. (a) If the department determines that any amount of the fee, 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 its records and certify the amount collected in excess of what was legally due and the person from whom it was collected or by whom paid. The excess amount collected or paid shall be credited on any amounts then due 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 the person’s successors, administrators, or executors.

(b) Any determination by the department that is 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.

History—Stats. 1995, Ch. 555, in effect January 1, 1996, added subdivision letter (a), substituted "its records and certify" for "the records of the board and shall certify to the State Board of Control" after "that fact in" in the first sentence of, and substituted "The" for "If approved by the State Board of Control, the" before "excess amount collected" in the second sentence of, subdivision (a); completely rewrote the second paragraph which previously set a maximum threshold of $50,000 for which the board would not have to obtain the approval of the State Board of Control; and added subdivision (b). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department” for "board” throughout the section; substituted "the person’s” for "his or her" before "successors" in second sentence of subdivision (a); deleted "proposed" before "determination" and substituted "after" for "prior to" in subdivision (b).