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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW 45001-45984›CHAPTER 5. Overpayments and Refunds 45651-45801›ARTICLE 3. Recovery of Erroneous Refunds 45751-45754

§ 45752

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

(a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of fee nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 45751, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the department serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.

(b) This section shall be operative for any action for recovery under Section 45751 on or after January 1, 2000.

(Amended by Stats. 2024, Ch. 499, Sec. 94. (SB 1528) Effective January 1, 2025.)

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California Revenue and Taxation Code

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