Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Revenue and Taxation Code
Part 6. Private Railroad Car Tax
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
11551. Excess payments; certification. 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 and shall certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. The excess amount collected or paid shall be credited by the board 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.
History.—Added by Stats. 1979, Ch. 516, in effect January 1, 1980. Stats. 1987, Ch. 498, in effect January 1, 1988, added "or her" after "his" in the second sentence of the first paragraph; and substituted "fifteen" for "five" after "exceeding", substituted "($15,000)" for "($5,000)" after "dollars", and added "or her" after "his" in the first sentence of the second paragraph. Stats. 1994, Ch. 726, in effect September 22, 1994, deleted "to the State Board of Control" after "and shall certify" in the first sentence; substituted "The" for "If approved by the State Board of Control, the" before "excess" in the second sentence; added the third sentence; and deleted the second paragraph which read: "In the case, however, of a determination by the board that an amount not exceeding fifteen thousand dollars ($15,000) was not required to be paid under this part, the board without obtaining 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. 2011, Ch. 351 (SB 947), in effect January 1, 2012, substituted "fifty" for "fifteen" after "excess of" and substituted "($50,000)" for "($15,000)" after "thousand dollars" in the third sentence of the first paragraph.