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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
Section 43452
43452. Claim; limitation period. (a) Except as provided in subdivisions (b), (e), and (f), no refund shall be approved by the California Department of Tax and Fee Administration after three years from the date the taxes were due and payable for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 43201) of Chapter 3, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the California Department of Tax and Fee Administration within that period. Except as provided in subdivisions (e) and (f), no credit shall be approved by the California Department of Tax and Fee Administration after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given pursuant to Section 43204.
(b) A refund may be approved by the California Department of Tax and Fee Administration for any period for which a waiver is given under Section 43204 if a claim therefor is filed with the California Department of Tax and Fee Administration before the expiration of the period agreed upon.
(c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
(d) A claim for refund of taxes paid under this part shall not be accepted, considered, or approved by the California Department of Tax and Fee Administration if the claim is founded upon the grounds that the director has improperly or erroneously determined that any substance is a hazardous or extremely hazardous waste. Any appeal of a determination that a substance is a hazardous or extremely hazardous waste shall be made to the director.
(e) Notwithstanding subdivision (a), the California Department of Tax and Fee Administration may, within 90 days from the date of final action of the California Department of Tax and Fee Administration or final judicial action, whichever is later, concerning liability for the fees described in Section 25205.25 of the Health and Safety Code, grant a refund or apply a credit pursuant to Section 43451 for any amount of tax, penalty, or interest that has been overpaid concerning a fee imposed pursuant to Section 25205.2 of the Health and Safety Code, if the taxpayer has paid or is being assessed a fee described in subdivision (b) or (c) of Section 25205.25 of the Health and Safety Code for the same period and site.
(f) Notwithstanding subdivision (a), the California Department of Tax and Fee Administration may, within 90 days from the date of final action of the California Department of Tax and Fee Administration or final judicial action, whichever is later, concerning liability for the fee imposed pursuant to Section 25205.2 of the Health and Safety Code, grant a refund or apply a credit pursuant to Section 43451 for any amount of tax, penalty, or interest that has been overpaid concerning a fee described in subdivision (b) or (c) of Section 25205.25 of the Health and Safety Code, if the taxpayer has paid or is being assessed a fee imposed pursuant to Section 25205.2 of the Health and Safety Code for the same period and site.
(g) Any overpayment of the fees described in subdivision (b) of Section 25205.25 of the Health and Safety Code by a person submitting hazardous waste for disposal to a hazardous waste facility at which hazardous waste is disposed of who is required to collect the fee shall be credited or refunded by the state to the person who submitted the hazardous waste for disposal. However, if the facility has paid the amount to the California Department of Tax and Fee Administration and establishes to the satisfaction of the California Department of Tax and Fee Administration that it has not collected the amount from the person submitting the hazardous waste for disposal or has refunded the amount to that person, the overpayment may be credited or refunded by the state to the facility.
History—Stats. 1982, Ch. 496, in effect July 12, 1982, substituted "last" for "15th" before "day", deleted "Article 3 … 43350" before "of Chapter" and substituted "that" for "such" before the third "period" in the first sentence of, and substituted "that" for "such" before each "period" in the second sentence of, subdivision (a); and, substituted "shall" for "must" after "waste" in the second sentence of subdivision (d). Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "date the taxes were due and payable for" for "last day of the calendar month following the close of", "after six months" for "within six months", and "from the date the determinations" for "after the determinations" in first sentence. Stats. 1992, Ch. 852, in effect September 21, 1992, added "or after six months from the date of overpayments," after "become final" in subsection (a). Stats. 1995, Ch. 630, in effect January 1, 1996, adds "(e) Notwithstanding subdivision … the same period and site". Stats. 1998, Ch. 350 (SB 2231), in effect January 1, 1999, added subdivision (g).