Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 50139

50139. Credits and refunds. (a) If the department determines that any amount of fee, interest, or penalty 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 it was paid. The excess amount collected or paid shall be credited 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.

(b) Any determination by the department that is 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. 1989, Ch. 1442, effective October 2, 1989. Stats. 1990, Ch. 1366 (SB 2004), in effect September 27, 1990, created subdivisions (a) and (b) from the first and second paragraphs; added "interest" after "fee" in subdivision (a); substituted "Notwithstanding subdivision (a)" for "however" in subdivision (b). Stats. 1995, Ch. 555 (SB 718), in effect January 1, 1996, substituted "its records and certify" for "the records of the board and shall certify to the State Board of Control" after "that fact in" in the first sentence of, and substituted "The" for "If approved by the State Board of Control, the" before "excess amount collected" in the second sentence of, subdivision (a); and completely rewrote subdivision (b) which previously set a maximum threshold of $50,000 for which the board would not have to obtain the approval of the State Board of Control. Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout the section; deleted "proposed" before "determination" and substituted "after" for "prior to" in subdivision (b).