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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
465.0000 Remedies of Taxpayers
Annotation 465.0050
(b) Refund
(1) Generally
465.0050 Offsets Against Nonfinal Liabilities. A pending refund may be offset against a nonfinal determination. Although section 6901 requires the Board to refund any amount not offset against taxes then due and payable, it is not necessary that a determination be final for the taxes thereon to be "due and payable." In People v. Buckles, 57 Cal.App.2d 75 (1943), the court said: "This does not justify a holding that such taxes were 'not due and payable' … because as a matter of plain fact they were taxes which the vendor had failed to pay but which he became obligated to pay under the action when the taxable sales were made." A determination does not create a new obligation or liability but merely is a determination by the Board of the amounts the taxpayer had failed to pay. 7/28/92.