reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 40112 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 40112.

40112.  (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the last day of the month following the close of the quarterly period for which the overpayment was made, or, with respect to determinations made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of Chapter 4 of this part, after six months from the date the determinations become 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 such period. No credit shall be approved by the board after the expiration of such period unless a claim for credit is filed with the board within such period.(b) A refund may be approved by the board for any period for which a waiver is given under Section 40079 if a claim therefor is filed with the board before the expiration of the period agreed upon.(Amended by Stats. 1977, Ch. 624.)
CA Rev & Tax Code § 40112.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 40112.1.

40112.1.  (a) The limitation period specified in Section 40112 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. 42. Effective January 1, 2001.)
CA Rev & Tax Code § 40112.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 40112.2.

40112.2.  Notwithstanding Section 40112, a refund of an overpayment of any surcharge, 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. 15. Effective January 1, 2007.)
CA Rev & Tax Code § 40112.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 40112.3.

40112.3.  (a) A claim for refund that is otherwise valid under Sections 40112 and 40113 that is made in the case in which the amount of surcharge 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 surcharge determined” means an amount of surcharge, interest, or penalty, with respect to a single determination made under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) of Chapter 4.(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. 5. (AB 1856) Effective January 1, 2017.)
CA Rev & Tax Code § 40113 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 40113.

40113.  Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40114 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 40114.

40114.  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. 1974, Ch. 991.)
CA Rev & Tax Code § 40115 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 40115.

40115.  Within 30 days after disallowing any claim in whole or in part the board shall give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determination.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40116 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 40116.

40116.  Interest at the modified adjusted rate per month established pursuant to Section 6591.5, shall be paid upon any overpayment of any amount of surcharge 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 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 surcharge or amount against which the credit is applied.(Amended by Stats. 1997, Ch. 620, Sec. 12. Effective January 1, 1998.)
CA Rev & Tax Code § 40117 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 1 - Claim for Refund|Section 40117.

40117.  (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. 8. Effective January 1, 1999.)
CA Rev & Tax Code § 40121 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 2 - Cancellations|Section 40121.

40121.  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. 46. Effective September 22, 1994.)
CA Rev & Tax Code § 40125 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 40125.

40125.  No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the state or against any officer of the state to prevent or enjoin the collection under this part of any surcharge, or any amount of surcharge required to be collected.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40126 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 40126.

40126.  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 of this chapter.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40127 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 40127.

40127.  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 40111) of this chapter, 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.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40128 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 40128.

40128.  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. 1974, Ch. 991.)
CA Rev & Tax Code § 40129 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 40129.

40129.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40130 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 40130.

40130.  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 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. 1984, Ch. 1020, Sec. 49. Operative July 1, 1985, by Sec. 65 of Ch. 1020.)
CA Rev & Tax Code § 40131 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 3 - Suit for Refund|Section 40131.

40131.  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. 1974, Ch. 991.)
CA Rev & Tax Code § 40135 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 4 - Recovery of Erroneous Refunds|Section 40135.

40135.  (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 40071) of Chapter 4. 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.(Added by Stats. 1998, Ch. 609, Sec. 31. Effective January 1, 1999.)
CA Rev & Tax Code § 40136 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 4 - Recovery of Erroneous Refunds|Section 40136.

40136.  In any action brought pursuant to subdivision (a) of Section 40135, 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. 31. Effective January 1, 1999.)
CA Rev & Tax Code § 40137 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 5 - Overpayments and Refunds|ARTICLE 4 - Recovery of Erroneous Refunds|Section 40137.

40137.  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 40135, 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. 31. Effective January 1, 1999.)
CA Rev & Tax Code § 40141 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 1 - Suit for Surcharge|Section 40141.

40141.  At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Articles 3 (commencing with Section 40071), 4 (commencing with Section 40081), and 5 (commencing with Section 40091) of Chapter 4 of this part becomes due and payable, the board may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of California to collect the amount delinquent together with penalties.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40142 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 1 - Suit for Surcharge|Section 40142.

40142.  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals are applicable to the proceedings.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40143 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 1 - Suit for Surcharge|Section 40143.

40143.  In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40144 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 1 - Suit for Surcharge|Section 40144.

40144.  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the surcharge or the amount of surcharge, of the delinquency of the amounts set forth, and of the compliance by the board with all the provisions of this part in relation to the computation and determination of the amounts.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40145 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 1 - Suit for Surcharge|Section 40145.

40145.  In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40151 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 2 - Notice to Withhold|Section 40151.

40151.  If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains unpaid, the board may, not later than five years after the payment became delinquent, give notice thereof personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or such person. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent to the State Controller.(Amended by Stats. 1978, Ch. 827.)
CA Rev & Tax Code § 40152 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 2 - Notice to Withhold|Section 40152.

40152.  After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40153 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 2 - Notice to Withhold|Section 40153.

40153.  All persons so notified shall forthwith after receipt of the notice advise the board of all such credits, other personal property, or debts in their possession, under their control, or owing by them. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest and penalty due from the person and shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person.(Added by Stats. 1974, Ch. 991.)
CA Rev & Tax Code § 40154 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 19 - ENERGY RESOURCES SURCHARGE LAW|CHAPTER 6 - Collection of Surcharge|ARTICLE 2 - Notice to Withhold|Section 40154.

40154.  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall be liable to the state for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the state is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.(Added by Stats. 1974, Ch. 991.)