Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Use Fuel Tax Law
CHAPTER 6. OVERPAYMENTS AND REFUNDS.
Article 1. Claim for Refund
9151. Overpayments; credits and refunds. If the board determines that any amount not required to be paid under this part has been paid by any person, the board shall set forth that fact in its records and certify the amount paid in excess of the amount legally due and the person by whom the excess was paid to the board or from whom it was collected. The excess amount paid or collected shall be credited on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall either be refunded to the person, or his or her successors, administrators, executors, or assigns, or, if authorized by the board, deducted by the person from any amounts to become due from him or her under this part.
Any overpayment of the tax by a user to a vendor who is required to collect the tax and who gives the user a receipt therefor pursuant to Section 8732 shall be credited or refunded by the state to the user.
For any amount exceeding fifty thousand dollars ($50,000), the board's proposed determination under this section shall be available as a public record for at least 10 days prior to the effective date of the determination.
History.—Stats. 1943, p. 2002, in effect August 4, 1943, added provision authorizing credit of overpayments against amounts due under Part 2 of Division 2 of the code. Stats. 1945, p. 1439, in effect September 15, 1945, deleted this provision and added "the excess was." Stats. 1953, p. 3598, effective September 9, 1953, added "or from whom it was collected" at end of first sentence, added "amount paid or collected" after "excess" in second sentence and added the present third paragraph. Stats. 1957, p. 3774, in effect September 11, 1957, added second paragraph. Stats. 1957, p. 3228, approved by the Governor prior to p. 3774, would also have amended this section. Stats. 1959, p. 4378, in effect September 18, 1959, substituted "one-hundred" for "twenty-five" dollars. Stats. 1963, p. 3107, in effect September 20, 1963, added in the first paragraph "from whom the excess amount was collected or by whom it was paid under this part, and the balance shall either be . . . or, if authorized by the board, deducted by the person from any amounts to become due from him under this part," and in the second paragraph substituted "two hundred fifty" for "one hundred" dollars. 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 the second paragraph. Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "fifty thousand dollars ($50,000)" for "fifteen thousand dollars ($15,000)" following "an amount not exceeding" and added "or her" following "his" in the second paragraph. Stats. 1991, Ch. 770, in effect January 1, 1992, added "or wholesaler" after "vendor" in the third paragraph. Stats. 1994, Ch. 726, in effect September 22, 1994, deleted "to the State Board of Control" after "records and certify"; substituted "The" for "If the State Board of Control approves, the" at the beginning of the second sentence; added "or her" after "or his" and "due from him" in the second sentence; 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 credit the amount on any amount then due and payable under this part from the person by whom the amount was paid and may refund the balance to the person or his or her successors, administrators, or executors." Stats. 1994, Ch. 912, in effect September 28, 1994, but operative July 1, 1995, deleted "or wholesaler" after "to a vendor" in the second paragraph, and added "For any amount . . . of the determination" as the third paragraph.