Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Diesel Fuel Tax Law
CHAPTER 8. OVERPAYMENTS AND REFUNDS.
Article 4. Recovery of Erroneous Refunds
60561. Erroneous refunds; action. (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.
(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 60310) or Article 4 (commencing with Section 60330) of Chapter 6. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller's warrant or date of credit.
History—Stats. 1998, Ch. 609 (SB 2232), in effect January 1, 1999, substituted ", the board may … its discretion issue" for "in recovering the erroneous refunds or credits, the board in its discretion, may" after "to subdivision (a)", added "deficiency" after "of fraud, the", and substituted "by the board … date of credit" for "within three years from the last day of the month following the reporting period in which the board certifies that the amount collected was in excess of the amount legally due", in subdivision (b).
Note.—SEC. 61. of Stats. 1998, Ch. 609 (SB 2232), effective January 1, 1999, states: It is the intent of the Legislature in enacting those provisions of this act that allow the State Board of Equalization to recover refunds administratively that no increase in taxpayer costs result from taxpayer compliance with these provisions.