Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Energy Resources Surcharge Law

CHAPTER 5. OVERPAYMENTS AND REFUNDS

Article 1. Claim for Refund

Section 40111

40111. Credits and refunds. (a) If the board determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the board shall set forth that fact in the records of the board, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and shall credit the excess amount collected or paid 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 be refunded to the person, or his or her successors, administrators, or executors. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.

(b) Any overpayment of the surcharge by a consumer to the state shall be credited or refunded by the state to the consumer.

(c) (1) Except as provided in paragraph (2), any overpayment of the surcharge by the consumer to an electric utility that is required to collect the surcharge shall be refunded by the state to the consumer.

(2) If the electric utility has paid the amount to the board and establishes to the satisfaction of the board that it has not collected the amount from the consumer or has refunded the amount to the consumer, the overpayment may be credited or refunded by the state to the electric utility.

History.—Stats. 1977, Ch. 921, effective 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, substitutes "fifteen thousand dollars ($15,000)" for "five thousand dollars ($5,000)" in paragraph 2. Stats. 1988, Ch. 1029, in effect January 1, 1989, added "or her" before "successors" in the first and second paragraphs, and substituted "fifty thousand dollars ($50,000)" for "fifteen thousand dollars ($15,000)" in paragraph 2. Stats. 1994, Ch. 726, in effect September 22, 1994, substituted ", certify" for "and shall certify to the State Board of Control" after "records of the board"; substituted ", and shall credit the excess amount collected or paid" for ". If approved by the State Board of Control the excess amount collected or paid shall be credited by the board" after "by whom paid"; added "Any proposed determination . . . of that determination." in the first paragraph; and 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 amounts 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. 1995, Ch. 555, in effect January 1, 1996, added subdivision letters (a) and (b) and added subdivision (c).