Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Hazardous Substances Tax Annotation

Determination, Claims, and Statute Of Limitations

Tolling of the Statute of Limitations for Refund Claims

Tolling of the Statute of Limitations for Refund Claims

Since the law provides that the Board shall not accept, consider or approve a claim for refund if it is founded upon the grounds that the Director of the Department of Toxic Substances Control (DTSC) has improperly or erroneously determined that a substance is a hazardous waste (Revenue and Taxation Code section 43452(d)), the statute of limitations is tolled for refund claims and petitions for redetermination during the period in which a feepayer is pursuing an appeal through DTSC. However the feepayer must have acted in a timely manner in requesting DTSC to reconsider its position that the waste is hazardous. 6/26/92A.