California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35044 - Credits and Offsets May Reduce a Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The amount shown as a refund on a notice
				  of refund is the amount due to the claimant. However, that amount will not be
				  paid directly to the claimant if it is subject to being credited or offset
				  against other amounts owed by the claimant, which are then due and payable to
				  CDTFA or to any other state agency with whom CDTFA has a memorandum of
				  understanding for such purpose.
(b)
				  Any portion of a claimant's refund remaining after the refund has been credited
				  or offset against other amounts that are then due and payable from the claimant
				  will be refunded and paid to the claimant.
(c) Diesel Fuel Tax Law. Credits claimed on a
				  return in lieu of claiming a refund under Revenue and Taxation Code sections
				  60501
				  and
				  60502
				  are not subject to subdivision (a).
1. New
					 section filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018,
					 No. 12). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
2. New section
					 refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
					 51). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section filed 3-19-2019; operative
					 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6483,
						6512,
						6901,
						8126,
						8778,
						8802,
						9151,
						30176,
						30176.1,
						30176.2,
						30177,
						30203,
						30222,
						30361,
						38413,
						38422,
						38601,
						40073,
						40082,
						40111,
						41072,
						41081,
						41100,
						43201,
						43451,
						45201,
						45651,
						46201,
						46252,
						46501,
						50113,
						50139,
						55061,
						55221,
						60508,
						60508.3
						and
						60521,
						Revenue and Taxation Code.