Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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R

465.0000 REMEDIES OF TAXPAYERS

Annotation 465.0219

(b) REFUND.

(2) Claims for Refund

465.0219 Unclaimed Refund Checks. The legislature declared that Senate Bill 263 (Stats. 1993, Ch. 1060, section 4(d)) constitutes the sole remedies for refund or reimbursement of district taxes which were declared unconstitutional. Thus, when a refund check is returned unclaimed, the Unclaimed Funds statutes must be followed regarding safeguarding the check and any requirements regarding further attempts to contact the claimant. However, when the refunds and reimbursement period ends, they must be redeposited into the Senate Bill 263 impound account and transferred to the county.

Because the Senate Bill 263 directs what must be done with any money remaining in the impound account, this provision operates as a statute of limitation in lieu of the provision of the Unclaimed Fund Laws. All of the money not refunded or reimbursed belongs to the county as of that date. Unclaimed refunds do not need to be separately accounted for because the claimant's rights are extinguished. 6/9/95.