reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 60507 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 1 - Refunds on Certain Sales and Uses|Section 60507.

60507.  All applications for refund provided under this article shall be filed within three years from the date of the purchase of the diesel fuel or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. Any application filed after the time prescribed shall not be considered for any purpose by the board, the Treasurer, or the state.(Amended by Stats. 2003, Ch. 605, Sec. 18. Effective January 1, 2004.)
CA Rev & Tax Code § 60508 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 1 - Refunds on Certain Sales and Uses|Section 60508.

60508.  In lieu of the collection and refund of the tax on tax-paid diesel fuel exported, removed, sold, or used by a supplier in a manner that would entitle the supplier to claim a refund under this article, credit may be given the supplier upon the supplier’s tax return and the determination of the amount of the supplier’s tax shall be in accordance with any rules and regulations the board may prescribe.(Amended by Stats. 2009, Ch. 545, Sec. 9. (AB 1547) Effective January 1, 2010.)
CA Rev & Tax Code § 60508.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 1 - Refunds on Certain Sales and Uses|Section 60508.3.

60508.3.  In lieu of the refund of tax on diesel fuel used by a government entity in the manner as would entitle a government entity to claim a refund under this article, credit may be given to the government entity upon the government entity’s tax return and the demonstration of the amount of the government entity’s tax.(Added by Stats. 1995, Ch. 34, Sec. 15. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.)
CA Rev & Tax Code § 60511 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 1 - Refunds on Certain Sales and Uses|Section 60511.

60511.  Interest shall be paid upon any refund 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 day a properly completed claim for refund was received by the board on any claim that has not been paid within 20 calendar days of the receipt of a properly completed claim form by the board.The interest shall be paid to the last day of the month following the date upon which the claim is approved by the board.No interest shall be granted on credits taken on tax returns.(Amended by Stats. 1997, Ch. 76, Sec. 18. Effective July 16, 1997.)
CA Rev & Tax Code § 60512 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 1 - Refunds on Certain Sales and Uses|Section 60512.

60512.  (a) A refund filed pursuant to Section 60502 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the board.(b) Notwithstanding subdivision (a), the claim for refund must be submitted on a properly completed form or in a substantially similar format, as prescribed by the board.(Added by Stats. 1995, Ch. 34, Sec. 16. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.)
CA Rev & Tax Code § 60521 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers|Section 60521.

60521.  If the board determines that any amount not required to be paid under this part has been paid by any person to the state, the board shall set forth that fact in its records and certify the amount paid in excess of the amount legally due and the person by whom the excess was paid to the board or from whom it was collected. The excess amount paid or collected shall be credited 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 either be refunded to the person, or his or her successors, administrators, executors, or assigns, or, if authorized by the board, deducted by the person from any amounts to become due from him or her under this part.For any amount exceeding fifty thousand dollars ($50,000), the board’s proposed determination under this section shall be available as a public record for at least 10 days prior to the effective date of the determination.(Amended by Stats. 2001, Ch. 429, Sec. 76. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
CA Rev & Tax Code § 60521.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers|Section 60521.5.

60521.5.  When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the State Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not taxable or is in excess of the taxable amount, shall be remitted by that person to this state. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same transaction from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state.(Added by Stats. 1996, Ch. 1087, Sec. 71. Effective January 1, 1997.)
CA Rev & Tax Code § 60522 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers|Section 60522.

60522.  (a) Except as provided in subdivision (b), no refund under Section 60521 shall be approved by the board after three years from the last day of the month following the reporting period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 60301), Article 3 (commencing with Section 60310), or Article 4 (commencing with Section 60330) of Chapter 6, after six months from the date the determinations became final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of the period unless a claim for credit is filed with the board within that period or unless the claim relates to a period for which a waiver has been given pursuant to Section 60317.(b) A refund may be approved by the board for any period for which a waiver is given under Section 60317 if a claim therefor is filed with the board before the expiration of the period agreed upon.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60522.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers|Section 60522.1.

60522.1.  (a) The limitation period specified in Section 60522 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 which can be expected to result in death or which 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 the operation or rule of law, including res judicata, as of the effective date of the act adding this section.(Added by Stats. 2000, Ch. 1052, Sec. 101. Effective January 1, 2001.)
CA Rev & Tax Code § 60522.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers|Section 60522.2.

60522.2.  Notwithstanding Section 60522, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment.(Added by Stats. 2006, Ch. 364, Sec. 41. Effective January 1, 2007.)
CA Rev & Tax Code § 60522.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers|Section 60522.3.

60522.3.  (a) A claim for refund that is otherwise valid under Sections 60522 and 60523 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 60301), Article 3 (commencing with Section 60310), or Article 4 (commencing with Section 60330) of Chapter 6.(c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.(Added by Stats. 2016, Ch. 98, Sec. 12. (AB 1856) Effective January 1, 2017.)
CA Rev & Tax Code § 60523 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers|Section 60523.

60523.  The claim shall be in writing and shall state the specific grounds upon which it is founded.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60524 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers|Section 60524.

60524.  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 period during which the overpayment is made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.The interest shall be paid as follows:(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. 1997, Ch. 620, Sec. 26. Effective January 1, 1998.)
CA Rev & Tax Code § 60525 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers|Section 60525.

60525.  (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. 1998, Ch. 420, Sec. 15. Effective January 1, 1999.)
CA Rev & Tax Code § 60541 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 3 - Suit for Refund|Section 60541.

60541.  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 other amounts required to be collected or to prevent or enjoin the revocation of any permit issued under this part or any other action whereby it is sought to enforce the payment of any tax or other amounts required to be paid.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60542 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 3 - Suit for Refund|Section 60542.

60542.  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60543 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 3 - Suit for Refund|Section 60543.

60543.  Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60544 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 3 - Suit for Refund|Section 60544.

60544.  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, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for recovery of the whole or any part of the amount claimed as an overpayment.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60545 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 3 - Suit for Refund|Section 60545.

60545.  Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayment.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60546 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 3 - Suit for Refund|Section 60546.

60546.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, Part 2 (commencing with Section 7301), and Part 3 (commencing with Section 8601), and the balance of the judgment shall be refunded to the plaintiff.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60547 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 3 - Suit for Refund|Section 60547.

60547.  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5 upon the amount found to have been illegally collected from the date of payment thereof 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.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60548 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 3 - Suit for Refund|Section 60548.

60548.  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 tax or by any person other than the person who paid the tax.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60561 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 4 - Recovery of Erroneous Refunds|Section 60561.

60561.  (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 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 refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 60310) or Article 4 (commencing with Section 60330) of Chapter 6. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit.(Amended by Stats. 1998, Ch. 609, Sec. 57. Effective January 1, 1999.)
CA Rev & Tax Code § 60562 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 4 - Recovery of Erroneous Refunds|Section 60562.

60562.  In any action brought pursuant to subdivision (a) of Section 60561, the court may, with the consent of the Attorney General, order a change in the place of trial.(Added by Stats. 1998, Ch. 609, Sec. 58. Effective January 1, 1999.)
CA Rev & Tax Code § 60563 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 4 - Recovery of Erroneous Refunds|Section 60563.

60563.  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 60561, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.(Added by Stats. 1998, Ch. 609, Sec. 59. Effective January 1, 1999.)
CA Rev & Tax Code § 60564 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 4 - Recovery of Erroneous Refunds|Section 60564.

60564.  (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 60561, 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 shall be operative for any action for recovery under Section 60561 on or after January 1, 2000.(Added by Stats. 1999, Ch. 929, Sec. 83. Effective January 1, 2000.)
CA Rev & Tax Code § 60581 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 8 - Overpayment and Refunds|ARTICLE 5 - Cancellations|Section 60581.

60581.  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 and certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made.For any amount exceeding fifty thousand dollars ($50,000), the board’s proposed determination under this section shall be available as a public record for at least 10 days prior to the effective date of the determination.(Added by Stats. 1994, Ch. 912, Sec. 20. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
CA Rev & Tax Code § 60601 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 31 - DIESEL FUEL TAX LAW|CHAPTER 9 - Administration|ARTICLE 1 - Administration|Section 60601.

60601.  The board shall enforce 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. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)