Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Transactions and Use Tax Annotations

800.0000 APPLICATION OF TRANSACTIONS (SALES) TAX AND USE TAX—Regulation 1823

Annotation 800.0880

800.0880 Refund of Illegally-Imposed District Tax. Section 7276(b) provides that in the event that a district tax is declared unconstitutional, the Board shall administer any refunds in accordance with the guidelines set forth in sections 7275–7279.6 to the extent feasible and practical. In the case of claims filed for the San Francisco Educational Authority, it was neither feasible nor practical to apply the refund guidelines of these provisions. Therefore, the normal refund rules set forth in section 6901 and the three year statute of limitations provided by section 6902 apply to claims for such district taxes. 3/1/96.