Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
California Tire Fee
Chapter 17. California Tire Recycling Act
Article 5. Financial Provisions
42888. Refund or credit claim; limitation period. (a) Except as agreed to by the board, no refund shall be approved by the board after three years from the date the payment was due for which the overpayment was made, or with respect to deficiency or jeopardy determinations, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given by the board.
(b) A refund may be approved by the board for any period agreed to by the board for good cause if a claim for the referral is filed with the board before the expiration of the period agreed upon.
History.—Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, renumbered paragraph (2) of subdivision (a) as subdivision (b), and substituted "for the referral" for "therefor" after "for good cause if a claim" in the new subdivision (b).