reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 6902.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6902.4.

6902.4.  (a) The limitation period specified in Section 6902 shall be suspended during any period of a person’s life that the person is financially disabled.(b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require.(2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters.(c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that, without regard to this section, is barred by operation or rule of law, including res judicata, as of the effective date of the act adding this section.(Added by Stats. 1999, Ch. 929, Sec. 1.7. Effective January 1, 2000.)
CA Rev & Tax Code § 6902.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6902.6.

6902.6.  (a) A claim for refund that is otherwise valid under Sections 6902 and 6904 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination.(b) For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), or Article 4 (commencing with Section 6536) of Chapter 5.(c) This section shall apply only to claims for refunds made on or after the effective date of the act adding this section.(Added by Stats. 2016, Ch. 98, Sec. 1. (AB 1856) Effective January 1, 2017.)
CA Rev & Tax Code § 6903 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6903.

6903.  (a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground that the storage, use, or other consumption of the property is exempted under Section 6401 unless the person establishes to the satisfaction of the board that his or her vendor has paid the sales tax to the state with respect to the sale of the property.(b) For purposes of this section, “amount paid pursuant to Chapter 3 (commencing with Section 6201)” does not include any payment or payments made pursuant to a determination made by the board under Articles 2 (commencing with Section 6481) and 3 (commencing with Section 6511) of Chapter 5.(Amended by Stats. 1989, Ch. 768, Sec. 5.)
CA Rev & Tax Code § 6904 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6904.

6904.  (a) Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.(b) A claim filed for or on behalf of a class of taxpayers shall do all of the following:(1) Be accompanied by written authorization from each taxpayer sought to be included in the class.(2) Be signed by each taxpayer or taxpayer’s authorized representative.(3) State the specific grounds on which the claim is founded.(Amended by Stats. 1987, Ch. 38, Sec. 5.)
CA Rev & Tax Code § 6905 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6905.

6905.  Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6906 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6906.

6906.  Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6907 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6907.

6907.  Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the calendar month following the month during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited.The interest shall be paid: (a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.(Amended by Stats. 1991, Ch. 236, Sec. 7.4. Effective July 29, 1991.)
CA Rev & Tax Code § 6908 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6908.

6908.  (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.(b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim.(Amended by Stats. 1968, Ch. 540.)
CA Rev & Tax Code § 6909 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 6909.

6909.  (a) The Controller shall transfer the amount of six hundred sixty-five million two hundred sixty-one thousand dollars ($665,261,000) from the General Fund to the Smog Impact Fee Refund Account, which is hereby created in the Special Deposit Fund.(b) Notwithstanding Section 13340 of the Government Code, the moneys in the Smog Impact Fee Refund Account in the Special Deposit Fund are hereby continuously appropriated, without regard to fiscal years, to the Department of Motor Vehicles for the purpose of making refunds to persons who paid the smog impact fee formerly required by Chapter 3.3 (commencing with Section 6261) upon registering a vehicle in California. Each refund shall also include the amount of any penalties incurred by the payer with respect to the fee, and shall also include interest as specified in Sections 1673.2 and 1673.4 of the Vehicle Code. In addition, the appropriate level of court costs, fees, and expenses in the settlement of the case of Jordan v. Department of Motor Vehicles (1999) 75 Cal.App.4th 449, shall be determined through binding arbitration, and all of those fees, costs, or expenses shall be paid with funds from the account.(c) The amount of any refund made under Section 1673.2 or Section 1673.4 of the Vehicle Code that is returned to the Department of Motor Vehicles because the recipient’s mailing address as shown by the records of the department is incorrect shall be retained in the Smog Impact Fee Refund Account in the Special Deposit Fund until either of the following occurs:(1) The department is able to ascertain the correct address of the recipient, at which time the refund shall be mailed to that address.(2) The date upon which those funds are transferred from the Smog Impact Fee Refund Account in the Special Deposit Fund back to the General Fund.(d) Any unencumbered balance remaining in the account on or after June 30, 2004, shall revert to the General Fund.(e) The Legislature hereby finds and declares that the amount appropriated under subdivision (b) is a refund of taxes, as described in subdivision (a) of Section 8 of Article XIII of the Constitution, and, as a result, is not included within the “appropriations subject to limitation” of the state, as defined in that subdivision (a).(Added by Stats. 2000, Ch. 32, Sec. 5. Effective June 8, 2000.)
CA Rev & Tax Code § 6931 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 6931.

6931.  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this part of any tax or any amount of tax required to be collected.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6932 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 6932.

6932.  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 (commencing with Section 6901).(Amended by Stats. 1984, Ch. 144, Sec. 191.)
CA Rev & Tax Code § 6933 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 6933.

6933.  Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to Article 1 (commencing with Section 6901), the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this state in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.Failure to bring action within the time specified constitutes a waiver of any demand against the state on account of alleged overpayments.(Amended by Stats. 1984, Ch. 144, Sec. 192.)
CA Rev & Tax Code § 6934 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 6934.

6934.  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board of its action on the claim, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6935 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 6935.

6935.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any sales or use tax or amount of use tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.(Amended by Stats. 1945, Ch. 926.)
CA Rev & Tax Code § 6936 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 6936.

6936.  In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5 upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.(Amended by Stats. 1991, Ch. 236, Sec. 7.6. Effective July 29, 1991.)
CA Rev & Tax Code § 6937 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 2 - Suit for Refund|Section 6937.

6937.  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6961 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 6961.

6961.  (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.(b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed. In recovering any erroneous refunds or credits, the board, in its discretion, may issue a deficiency determination in accordance with Article 2 (commencing with Section 6481) or Article 4 (commencing with Section 6536) of Chapter 5. Except in the case of fraud, the determination shall be made within three years from the last day of the month following the quarterly period in which the board made its certification to the Controller that the amount collected was in excess of the amount legally due.(Amended by Stats. 1994, Ch. 903, Sec. 8. Effective January 1, 1995.)
CA Rev & Tax Code § 6962 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 6962.

6962.  The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place of trial.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6963 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 6963.

6963.  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6964 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 3 - Recovery of Erroneous Refunds|Section 6964.

6964.  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 6961, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the board mails a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund.(b) This section is operative for any action for recovery under Section 6961 on or after July 1, 1999.(Added by Stats. 1998, Ch. 612, Sec. 5. Effective January 1, 1999.)
CA Rev & Tax Code § 6981 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 7 - Overpayments and Refunds|ARTICLE 4 - Cancellations|Section 6981.

6981.  If any amount has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the board. 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.(Amended by Stats. 1994, Ch. 726, Sec. 24. Effective September 22, 1994.)
CA Rev & Tax Code § 7051 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 7051.

7051.  The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 7051.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 7051.1.

7051.1.  The board may adopt rules and regulations which provide for the issuance of a permit to a person who holds a valid seller’s permit which allows the purchase of tangible personal property without payment by the retailer of the tax imposed under this part and any reimbursement of the sales tax to the retailer by that person, if all of the following conditions are met:(a) That person agrees to report and pay the retailer’s tax liability directly to the board.(b) The board determines that such a direct payment permit will facilitate the collection of the tax imposed under this part.(c) The board determines that the issuance of a direct payment permit is to the mutual convenience of the board, the person to whom the direct payment permit is issued, and the retailers whose tax liability will be reported and paid by that person.(d) The board determines that the issuance of a direct payment permit will not result in a tax loss either in total or on a cash flow basis. To ensure against a potential cash flow loss, the board may accelerate by not more than 10 days the prepayment due dates of a person.(e) Any person who is issued a direct payment permit shall include with each tax return required to be filed under this part a schedule upon which all local sales and use tax, and any applicable district transactions and use tax, reported on the return as provided in subdivision (a) is allocated to the cities, counties, city and county, redevelopment agencies, and districts to which the tax would have been allocated if it had been reported and paid by the retailers.(Added by Stats. 1985, Ch. 1343, Sec. 3.)
CA Rev & Tax Code § 7051.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 7051.2.

7051.2.  (a) If a holder of a direct payment permit issued by the board pursuant to Section 7051.1 gives an exemption certificate to a retailer for the purpose of paying that retailer’s tax liability to the board, and fails or refuses to pay that retailer’s tax liability to the board on a timely basis, then in addition to that retailer’s tax liability, the direct payment permitholder shall be subject to the same penalty provisions that would apply if that permit holder was the retailer.(b) If a holder of a direct payment permit issued by the board pursuant to Section 7051.1 does not properly allocate a retailer’s local sales and use tax liability, or that retailer’s district transactions and use tax liability, if applicable, to the cities, counties, city and county, redevelopment agencies, and districts to which those taxes would have been allocated if properly reported by that retailer, then the direct payment permitholder shall be liable to the state for a penalty of 10 percent of the amount of that retailer’s tax liability not properly allocated by the direct payment permitholder for improper allocation due to negligence or intentional disregard of the law.(Added by Stats. 1985, Ch. 1343, Sec. 4.)
CA Rev & Tax Code § 7051.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 7051.5.

7051.5.  The board shall prescribe rules and regulations respecting retail grocers who sell both taxable items and exempt food items to provide one or more methods whereby they may report their sales tax liabilities in as simplified a manner as is consistent with law. Such rules and regulations shall be applied equally to all grocers who report their sales tax liabilities thereunder.(Added by Stats. 1972, Ch. 1351.)
CA Rev & Tax Code § 7052 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 7052.

7052.  The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate representatives to conduct hearings, prescribe regulations, or perform any other duties imposed by this part or other laws of this State upon the board.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 7053 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 7053.

7053.  Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 7054 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 8 - Administration|ARTICLE 1 - Administration|Section 7054.

7054.  The board or any person authorized in writing by it may examine the books, papers, records, and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.(Added by Stats. 1941, Ch. 36.)