§ 45651 If the department determines that any amount of fee, penalty, or …
§ 45651.5 Except as provided in Section 48008 of the Public Resources Code, …
§ 45652 (a) Except as provided in subdivision (b), no refund shall be …
§ 45652.1 (a) The limitation period specified in Section 45652 shall be …
§ 45652.2 Notwithstanding Section 45652, a refund of an overpayment of any fee, …
§ 45652.3 (a) A claim for refund that is otherwise valid under Section …
§ 45653 Failure to file a claim within the time prescribed in this article …
§ 45654 Within 30 days after disallowing any claim, in whole or in part, the …
§ 45655 Interest shall be computed, allowed, and paid upon any overpayment of …
§ 45656 (a) If the board determines that any overpayment has been made …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 23 > Chapter 5 > Article 1 - Claim for Refund

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Public Resources Code 5001.1
  • 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.
  • 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