Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Motor Vehicle Fuel Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS.

Article 2. Claim for Refund

Section 8126

8126. Refund in case of excess payments. If the board determines that any amount not required to be paid under this part has been paid by any person to the state, the board shall set forth that fact in its records and certify the amount collected in excess of the amount legally due and the person from whom it was collected and certify the amount to the Controller for credit or refund. 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. 1945, p. 1065, operative July 1, 1945, deleted reference to section 8191 as it read prior to its repeal by said act. Stats. 1959, p. 2471, in effect September 18, 1959, added last sentence. Stats. 1961, p. 1253, in effect September 15, 1961, substituted "one hundred dollars ($100)" for "twenty-five dollars ($25)." Stats. 1963, p. 3106, in effect September 20, 1963, added "set forth that fact in its records and" in the first sentence, and substituted "two hundred fifty dollars ($250)" for "one hundred dollars ($100)" in the second paragraph. Stats. 1965, p. 2053, in effect September 17, 1965, substituted "one thousand dollars ($1,000)" for "two hundred fifty dollars ($250)." Stats. 1977, Ch. 921, operative January 1, 1978, substituted "five thousand dollars ($5,000)" for "one thousand dollars ($1,000)" in the second paragraph. Stats. 1985, Ch. 591, effective January 1, 1986, substituted "fifteen thousand dollars ($15,000)" for "five thousand dollars ($5,000)" in second paragraph. Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "fifty thousand dollars ($50,000)" for "fifteen thousand dollars ($15,000)" in the second paragraph. Stats. 1994, Ch. 726, in effect September 22, 1994, deleted "to the State Board of Control" after "records and certify"; deleted ", if the State Board of Control approves, shall" after "it was collected and"; added "Any proposed determination . . . of that determination." as the second sentence; and deleted the second paragraph which read: "In the case, however, of a determination by the board that an amount not exceeding fifty thousand dollars ($50,000) was not required to be paid under this part, the board without obtaining the approval of the State Board of Control, may certify the amount to the Controller for credit or refund." Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, added "that is licensed as a supplier" after "has been paid by any person" in the first sentence. Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, substituted "to the state" for "that is licensed as a supplier" after "paid by any person" in the first sentence. Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, substituted "to the state" for "that is licensed as a supplier" after "paid by any person" in the first sentence.