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 4. Cancellations

Section 50151

50151. Cancellation of determination. (a) If any amount has been illegally determined, the department shall certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made and authorize the cancellation of the amount upon the records of the department.

(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. 1995 (SB 718), Ch. 555, in effect January 1, 1996, added subdivision letter (a), deleted "greater than fifty thousand dollars ($50,000)" after "If any amount", deleted "to the State Board of Control" after "board shall certify", substituted "and" for ". If the State Board of Control approves, it shall" after "determination was made", and deleted "if an amount not exceeding fifty thousand dollars ($50,000) has been illegally determined, either by the person filing a return or by the board, the board, without certifying this fact to the State Board of Control, shall authorize the cancellation of the amount upon the records of the board." as the third sentence, in subdivision (a); and added subdivision (b). 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).