Laws, Regulations and Annotations


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 1. Claim for Refund

Section 45651.5

45651.5. Excess fee reimbursement. Except as provided in Section 48008 of the Public Resources Code, when an amount represented by a person who is a feepayer under this part to a customer as constituting reimbursement for fees due under this part is computed upon an amount that is not subject to that fee or is in excess of that fee amount due and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the State Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not subject to the fee or is in excess of the fee due, shall be remitted by that person to the State Board of Equalization. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same solid waste from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state.

History—Added by Stats. 1993, Ch. 656, in effect October 1, 1993. Stats. 1994, Ch. 1223, in effect January 1, 1995, substituted "Except as provided … Code, when" for "When" at the beginning of the section. Stats. 1996, Ch. 1087, in effect January 1, 1997, added "who is a feepayer under this part" after "by a person" in the first sentence and added "Those amounts remitted … to this state." as the last sentence.