Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]
( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) CHAPTER 5. Overpayments and Refunds [46501 - 46551]
( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ARTICLE 1. Claim for Refund [46501 - 46507]
( Article 1 added by Stats. 1991, Ch. 300, Sec. 6. ) 46501.
(a) 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. 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.
(Amended by Stats. 2022, Ch. 474, Sec. 85. (SB 1496) Effective January 1, 2023.)