California Statutes
§ 45651. — 45651. (Amended by Stats. 2022, Ch. 474, Sec. 78.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 23. PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW·Ch. 5. CHAPTER 5. Overpayments and Refunds·Art. 1. ARTICLE 1. Claim for Refund
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 l
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California § 45651. (45651. (Amended by Stats. 2022, Ch. 474, Sec. 78.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2022, Ch. 474, Sec. 78. (SB 1496) Effective January 1, 2023.