California Codes > Revenue and Taxation Code > Division 2 > Part 26 > Chapter 5 > Article 1


§ 50139	(a) If the department determines that any amount of fee, …
§ 50139.5	When an amount represented by a person who is a feepayer under this …
§ 50140	(a) Except as provided in subdivision (b), the board shall not …
§ 50140.1	(a) The limitation period specified in Section 50140 shall be …
§ 50140.2	Notwithstanding Section 50140, a refund of an overpayment of any fee, …
§ 50140.3	(a) A claim for refund that is otherwise valid under Section …
§ 50141	The failure of a person to file a claim within the time prescribed in …
§ 50142	Within 30 days after disallowing any claim, in whole or in part, the …
§ 50142.1	Interest shall be computed, allowed, and paid upon any overpayment of …
§ 50142.2	(a) If the board determines that any overpayment has been made …

Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
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

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