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Business Taxes Law Guide—Revision 2024

Integrated Waste Management Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law

Chapter 5. Overpayments and Refunds

Article 4. Cancellations

Section 45801


45801. Cancellation of determination. If any amount has been illegally determined, either by the person filing the return or by the department, the department shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the department. Any determination by the department pursuant to this section with respect to an amount 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. 1994, Ch. 726, in effect September 22, 1994, deleted "in excess of fifteen thousand dollars ($15,000)" after "If any amount"; deleted "to the State Board of Control" after "board shall certify"; substituted ", and" for ". If the State Board of Control approves, it shall" after "determination was made"; and substituted "Any proposed determination … of that determination." for "If an amount not exceeding fifteen thousand dollars ($15,000) has been illegally determined, either by the person filing a return or by the board, the board without certifying this fact to the State Board of Control, shall authorize the cancellation of the amount upon the records of the board." Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout the section; deleted "proposed" before "determination", substituted "fifty" for "fifteen" after "in excess of", substituted "50" for "15" after "$", and substituted "after" for "prior to" before "the effective" in the second sentence.