Laws, Regulations and Annotations


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 43451

43451. Credits and refunds. If the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration shall set forth that fact in the records of the California Department of Tax and Fee Administration, 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 California Department of Tax and Fee Administration 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—Added by Stats. 1981, Ch. 756, effective September 25, 1981. Stats. 1985, Ch. 591, effective January 1, 1986, substituted "fifteen" for "five" and "($15,000)" for "($5,000)" in the second paragraph. Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "fifty thousand dollars ($50,000)" for "fifteen thousand dollars ($15,000)" in the second paragraph. Stats. 1994, Ch. 726, in effect September 22, 1994, substituted", shall certify" for "and shall certify to the State Board of Control" after "records of the board"; substituted ", and credit" for ". If approved by the State Board of Control," after "by whom paid"; deleted "shall be credited" after "collected or paid"; added "Any proposed determination … of that determination." as the second sentence; and deleted the second paragraph which said: "However, in the case of a determination by the board that an amount not to exceed 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. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "California Department of Tax and Fee Administration" for "board" throughout the section; substituted "the person’s" for "his or her" before "successors" in the first sentence; and deleted "proposed" before "determination" and substituted "after" for "prior to" before "the effective" in the second sentence.