GroundRules
← Search the law
California · Through 2026-09-13

RTC § 45651

Read at publisher ↗
Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]
  4. CHAPTER 5. Overpayments and Refunds [45651. - 45801.]
  5. ARTICLE 1. Claim for Refund [45651. - 45656.]

If the department determines that any amount of fee, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in its records and certify the amount collected in excess of what was legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or the person’s successors, administrators, or executors. Any determination by the department 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 after the effective date of that determination.

Collected 2026-09-14T05:56:33Z. Source file · JSON

Browse this collection