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

45651. Credits and refunds. If the department determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department 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 department 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. 1994, Ch. 726, in effect September 22, 1994, substituted ", certify" for "and shall certify to the State Board of Control" after "records of the board"; 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." in the first paragraph; and deleted the second paragraph which read: "However, in the case of a determination by the board that an amount not to exceed fifteen thousand dollars ($15,000) 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" for "the records of the board," after "that fact in" in the first sentence. Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "fifty thousand dollars ($50,000)" for "fifteen thousand dollars ($15,000)" after "in excess of" in the second sentence. Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout the section; substituted "the person’s" for "his or her" before "successors" in the first sentence. Deleted "proposed" before "determination" and substituted "after" for "prior to" before "the effective" in the second sentence.