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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 8. Overpayments and Refunds
Article 1. Claim for Refund
Section 32401
32401. Credits and refunds. If the board determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the board 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, and credit the excess amount collected or paid 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. Any determination by the board 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.If the board determines that any amount of tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the board 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, and credit the excess amount collected or paid 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. Any determination by the board 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. 1961, p. 1253, in effect September 15, 1961, added the paragraph which permits the board to credit or refund overpaid alcoholic beverage taxes of $100 or less without approval of the State Board of Control. Stats. 1963, p. 3114, in effect September 20, 1963, added "from whom the excess amount was collected or by whom it was paid" in the second sentence of the first paragraph, and substituted "two hundred fifty dollars ($250)" for "one hundred dollars ($100)" in the second paragraph. Stats. 1965, p. 2058, in effect September 17, 1965, substituted "one thousand dollars ($1,000)" for "two hundred fifty dollars ($250)" in the second paragraph. Stats. 1977, Ch. 921, operative January 1, 1978, substituted "five thousand dollars ($5,000)" for "one thousand dollars ($1,000)". Stats. 1985, Ch. 591, effective January 1, 1986, substituted "fifteen thousand dollars ($15,000)" for "five thousand dollars ($5,000)" in second paragraph. Stats. 1988, Ch. 1029, in effect January 1, 1989, added "or her" following "his" in the first paragraph and substituted "fifty thousand dollars ($50,000)" for "fifteen thousand dollars ($15,000)" following "amount not exceeding" and added "or her" following "his" in the second paragraph. Stats. 1994, Ch. 726, in effect September 22, 1994, substituted ", and credit the excess amount collected or paid" for ". If approved by the State Board of Control the excess amount collected or paid shall be credited" after "by whom paid"; added "Any proposed determination … of that determination." as the second sentence; deleted the second paragraph which read: "In the case, however, of a determination by the board that an amount not exceeding fifty thousand dollars ($50,000) was not required to be paid under this part, the board without obtaining the approval of the State Board of Control may credit the amount on any amounts then due and payable under this part from the person by whom the amount was paid and may refund the balance to the person or his or her successors, administrators, or executors." Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "its records and certify" for "the records of the board, certify to the State Board of Control" after "that fact in" in the first sentence. Amended by Stats. 2023, ch. 511 (SB 889), effective January 1, 2024, substituted "the person’s" for "his or her" after "to the person, or" in the first sentence; deleted "proposed" after "Any" in the second sentence; and substituted "after" for "prior to" after "at least 10 days" in the second sentence.
Note.—Stats. 1971, p.1784, in effect October 6, 1971, provides that licensees may file a claim for refund of tax paid on alcoholic beverages destroyed or damaged so that they cannot be sold as a result of the earthquakes which occurred in southern California between January 1, 1971, and March 1, 1971. No refund shall be allowed or approved after one year from the effective date of this act unless a claim has been filed within such period.