Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 6. Administration

Article 2. The California Taxpayers' Bill of Rights*

Section 50156.14

50156.14. Claim for reimbursement of bank charges by taxpayers. (a) A deletionfeepayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the deletionfeepayer as the direct result of an erroneous levy or notice todeletion, erroneous processing action, or erroneous collection action. Bank and third-party charges include a financial institution's or third party's customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withholddeletion, erroneous processing action, or erroneous collection action. The charges are those paid deletionby the deletionfeepayer and not waiveddeletion or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied:

(1) The erroneous levy or notice to withhold was caused by board error.

(2) Prior to the erroneous levy or notice to withhold, the deletionfeepayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the deletionfeepayer's position. This provision may be waived by the board for reasonable cause.

(b) Claims pursuant to this section shall be filed within 90 days from the datedeletion the bank and third-party charges were incurred by the feepayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the fee payer shall be notified in writing of the reason or reasons for the denial of the claim.

History.—Stats. 2001, Ch. 543 (SB 1185), added "and any other . . . check charge fees" after "of bank charges" in subdivision (a), added "and third party" prior to "charges include a" in subdivision (a), added "or third party's" after "a financial institution's" in subdivision (a), added "or third party" after "the financial institution" in subdivision (a), effective January 1, 2002.deletion Stats. 2013, Ch. 253 (SB 442), in effect January 1, 2014, added ", erroneous processing action, or erroneous collection action" after "erroneous levy or notice to withhold" throughout the section; substituted "feepayer" for "taxpayer" after "fees incurred by the" in the first sentence of, substituted "by" for "to" after "are those paid", substituted "or reimbursed" for "for reimbursement" after "feepayer and not waived" in, and added "erroneous" after "Prior to the" in the first sentence of paragraph (2) of, subdivision (a); and substituted "the bank and third-party charges were incurred by the feepayer" for "of the levy or notice to withhold" after 90 days from the date" in the first sentence of subdivision (b).

* Added by Stats. 1992, Ch. 438, in effect January 1, 1993.