§ 5230. Persons Who May File a Claim for Refund; Limitations on Certain Claims.

Source: https://govt.westlaw.com/calregs/Document/IE1AB00F34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Any person, insurer or surplus line broker, who believes that it has overpaid a tax, or interest or penalty thereon, or other refundable amount to the Board may file a claim for refund. An authorized representative may file a claim for refund on such a person's behalf.

Credits

Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Sections 12977, 12978, 32401, 32402 and 32407, Revenue and Taxation Code.

History

1. New article 3 (sections 5230-5239) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

2. Editorial correction of Note (Register 2011, No. 21).

3. Amendment of section and Note filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).

4. Amendment of section and Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.

5. Amendment of subsection (a), repealer of subsections (b)-(e) and amendment of Note refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.

6. Amendment of subsection (a), repealer of subsections (b)-(e) and amendment of Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.

7. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).

8. Amendment of subsection (a), repealer of subsections (b)-(e) and amendment of Note filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).