Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Sales And Use Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS

Article 4. Cancellations

Section 6981

6981. Cancellation of determinations. If any amount has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the board. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.

History.—Stats. 1947, p. 2029, operative July 1, 1947, added "either by the person filing a return or by the board,". Stats. 1949, p. 1167, operative July 1, 1949, reworded section to permit the board to cancel a determination in an amount not exceeding $25.00 without authorization of the State Board of Control. Stats. 1959, p. 4378, in effect September 18, 1959, substituted "one hundred dollars ($100)" for "twenty-five dollars ($25)" in the first and third sentences, substituted the wording following "certify" in the first sentence for "this fact to the State Board of Control and the latter shall authorize the cancellation of the amount upon the records of the board." and added the second sentence. Stats. 1963, p. 3106, in effect September 20, 1963, added "set forth that fact in its records and" to the first sentence, and substituted "two hundred fifty dollars ($250)" for "one hundred dollars ($100)" in the first and last sentence. Stats. 1965, p. 2052, in effect September 17, 1965, substituted "one thousand dollars ($1,000)" for "two hundred fifty dollars ($250)" in the first and last sentences. Stats. 1977, Ch. 921, operative January 1, 1978, substituted "five thousand dollars ($5,000)" for "one thousand dollars ($1,000)" in the first and last sentences. Stats. 1985, Ch. 591, effective January 1, 1986, substituted "fifteen" for "five" before "thousand" and substituted "($15,000)" for "($5,000)" after "dollars." Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "fifty thousand dollars ($50,000)" for "fifteen thousand dollars ($15,000)" following "in excess of" in the first sentence and following "not exceeding" in the last sentence. Stats. 1994, Ch. 726, in effect September 22, 1994, deleted "in excess of fifty thousand dollars ($50,000)" after "If any amount"; substituted ", certify" for "and certify to the State Board of Control" after "in its records"; substituted ", and" for ". If the State Board of Control approves, it shall" after "determination was made"; and substituted "Any proposed determination . . . of that determination" for "If an amount not exceeding fifty thousand dollars ($50,000) has been illegally determined either by the person filing a return or by the board, the board without certifying this fact to the State Board of Control shall authorize the cancellation of the amount upon the records of the board."