§ 30361 If the department determines that any amount not required to be paid …
§ 30361.5 When an amount represented by a person to a customer as constituting …
§ 30362 (a) Except as provided in subdivision (b) no refund shall be …
§ 30362.1 (a) The limitation period specified in Section 30362 shall be …
§ 30362.2 (a) A claim for refund that is otherwise valid under Sections …
§ 30363 Every claim for refund or credit shall be in writing and shall state …
§ 30364 Failure to file a claim within the time prescribed in this article …
§ 30365 Within 30 days after disallowing any claim in whole or in part, the …
§ 30366 Interest shall be computed, allowed, and paid upon any overpayment of …
§ 30367 (a) If the board determines that any overpayment has been made …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 6 > Article 1 - Claim for Refund

  • Arrest: Taking physical custody of a person by lawful authority.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes "city and county. See California Public Resources Code 14
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: means any natural person, corporation, association, partnership, limited liability company, joint venture, receiver, trustee, executor, administrator, guardian, fiduciary or other representative of any kind and includes the state and any city, county, city and county, district or any department, agency or instrumentality of the state or of any governmental subdivision whatsoever. See California Public Resources Code 3316.1
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • Trustee: A person or institution holding and administering property in trust.