California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 5.7 - Prepaid Mobile Telephony Services › Section 2462 - Refunds of Excess Charges Collected

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Excess Charges Collected. Except as
				otherwise provided in subdivision (c), when an amount represented by a seller
				to a prepaid consumer of prepaid MTS as constituting charges for the prepaid
				MTS surcharge or local charges is in excess of the prepaid MTS surcharge or
				local charges imposed, or is otherwise erroneously or illegally charged or
				computed under the representation that it was owed as part of the prepaid MTS
				surcharge or local charges when it is not owed as part of the prepaid MTS
				surcharge or local charges and is actually paid by the consumer to the seller,
				the amount so paid constitutes excess charges collected. The seller may refund
				the excess charges collected to the prepaid consumer who paid the amount to the
				seller even if the seller has not yet secured a credit or refund from the
				Department. Any excess charges collected and not refunded to the customer
				constitute a debt owed to the State, or jointly to the local jurisdiction
				imposing the local charges and to the State, for purposes of collection on
				behalf of, and payment to, the local jurisdiction.
(b) Claim for Refund. Except as otherwise
				provided in subdivision (c), every person required to pay the prepaid MTS
				surcharge or local charges, including the seller, may file a claim for refund
				with the Department for any amount that has been erroneously or illegally
				collected or computed and paid to the Department. In order to be timely, the
				claim for refund must be filed with the Department within the limitation
				periods specified in sections
				55222,
				55222.1,
				and
				55222.2
				of the Revenue and Taxation Code.
(c) Filing a Claim for Refund with the Local
				Jurisdiction or Local Agency. A prepaid consumer must file a claim for refund
				for the local charges with the local jurisdiction or local agency imposing the
				local charges, and not the Department, in the following circumstances:
(1) When a prepaid consumer chooses to rebut
				the presumed location of a retail transaction, as provided in subdivision (b)
				of section
				42014
				of the Revenue and Taxation Code, the prepaid consumer shall file a claim and
				declaration under penalty of perjury on a form established by the city or
				county clerk of the local jurisdiction or local agency indicating the actual
				location of the retail sale. The claim shall be processed in accordance with
				the provisions of the local enactment that allows the claim to be
				filed.
(2) A prepaid consumer that
				is exempt from the local charges under the local enactment may file a claim for
				a refund with the local jurisdiction or local agency in accordance with the
				refund provisions of the local enactment that allows the claim to be
				filed.
(3) In connection with any
				actions or claims relating to or arising from the invalidity of a local tax
				ordinance, in whole or in part.