Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales And Use Tax Law


Article 1. Imposition of Tax

Section 6054.5

6054.5. Excessive reimbursement. [Repealed by Stats. 1978, Ch. 1211, effective January 1, 1979.]

Note.—See note to Section 6052.

Unintentional overpayment.—Where a retailer mistakenly collects excess sales taxes from its customers and pays them over to the state, the board may require as a condition of refund to the retailer that the excess be returned to the customer from whom it was collected. Decorative Carpets, Inc. v. State Board of Equalization (1962) 58 Cal.2d 252.

Joinder of Board in suit for refund by consumer against retailers.—Where a consumer brings a class action for refund of sales tax reimbursement against retailers who have failed or refused to apply for tax refunds to which they are entitled, the consumer may join the Board as a party in the suit. Javor v. State Board of Equalization (1974) 12 Cal.3d 790.