California § 72072.12. 72072.12. (Added by Stats. 1975, Ch. 291.)

California Statutes

§ 72072.12. — 72072.12. (Added by Stats. 1975, Ch. 291.)

California § 72072.12.

JurisdictionCalifornia

Code WATWater Code - WAT

Div. 20.DIVISION 20. MUNICIPAL WATER DISTRICTS

Part 8.PART 8. FORMATION OF IMPROVEMENT DISTRICTS FOR PURPOSES OTHER THAN ISSUANCE OF BONDS

Ch. 6.CHAPTER 6. Issuance of Bonds and Payment of Debt Service by the Pomona Valley Municipal Water District

Art. 6.ARTICLE 6. Powers—Utility Tax

This text of California § 72072.12. (72072.12. (Added by Stats. 1975, Ch. 291.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Water Code - WAT Code § 72072.12. (2026).

Text

Notwithstanding the provisions of Section 72072.11, a service supplier may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the board that the service user from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the person required to collect and remit.

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Notwithstanding the provisions of Section 72072.11, a service supplier may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the board that the service user from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the person required to collect and remit.