42.
(a) Where a tax, fee, assessment, surcharge, or other amount levied or collected by the tax agency has been determined to have been illegally levied or collected in a final and nonappealable decision of a court of competent jurisdiction, any person who paid that tax, fee, assessment, surcharge, or other amount may file with the tax agency a claim for refund of the amount so paid in accordance with this section and the tax agency shall refund the amount so paid.(b) Notwithstanding subdivision (a), a person who has paid to the tax agency a tax, fee, assessment, surcharge, or other amount described in subdivision (a) that filed a claim for refund prior to the effective date of the act adding this section that the tax agency has not refunded before
that date shall be refunded by the tax agency to the person in accordance with the provisions of this section. The act adding this section shall not be construed to require refiling of those previously filed claims for refund.
(c) Notwithstanding any other law relating to the limitations period for filing a claim for refund, this section shall apply to any claims for refund of any amounts described in subdivision (a) paid to the tax agency.
(d) A claim for refund for any amounts described in subdivision (a) shall be filed within one year after the date upon which the court decision described in subdivision (a) becomes final and nonappealable.
(e) Interest shall be paid on the refunds provided by this section in accordance with applicable provisions of this code related to the tax, fee, assessment, surcharge, or other
amount subject to refund.
(f) For the purposes of bringing an action against the tax agency for recovery of the whole or any part of the amount claimed as an overpayment of an amount described in subdivision (a), the period for filing such action provided in this code and applicable to the tax, fee, assessment, surcharge, or other amount, shall not commence until the one-year claim period provided in subdivision (d) has expired pursuant to the terms of this section. Suits for refund shall be brought in accordance with the applicable provisions in this code.
(g) When information in the tax agencies’ records is sufficient to identify the person that paid an amount described in subdivision (a), and the person’s current address, the date of payment, and the amount paid, the tax agency shall refund that amount. The person shall not be required to file a claim for refund.
(h) Except as provided in Chapter 4 (commencing with Section 7275) of Part 1.6, this section shall apply to the tax, fee, assessment, surcharge, or other amount paid to the tax agency and collected or levied pursuant to applicable provisions of this code.
(i) Upon appropriation by the Legislature, the amounts necessary to make refunds pursuant to this section shall be allocated to the applicable tax agency.
(j) For purposes of this section, “tax agency” includes the board and the Franchise Tax Board.