§ 5232. General Contents of Claims for Refund.

Source: https://govt.westlaw.com/calregs/Document/IE1CC6BA34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) All Claims. Every claim for refund must be in writing, must be signed by the claimant or the claimant's authorized representative, and must include:

(1) The specific grounds or reasons upon which the claim is founded.

(2) The reporting period with regard to which the claimant made the overpayment being claimed as a refund.

(3) The amount of the refund being claimed, if known.

(4) Information necessary to contact the claimant or claimant's authorized representative.

(b) Multiple Claims. If a single claim for refund is filed for more than one reporting period, the claimant may separately state the information required by subdivision (a) for the periods of the claim.

(c) Supporting Documentation. Claims for refund may be accompanied by whatever copies of supporting written arguments and documentary evidence is necessary to verify and approve the claim. Failure to include such information along with a claim may delay its processing.

(d) Forms. The use of a completed form provided by the Board for use as a claim for refund will satisfy the requirements of this section (other than subdivision (c)). However, this subdivision does not require taxpayers to use a form.

(e) Returns and Payments. In no event may the claimant deduct amounts included in a claim for refund from the amount required to be reported and paid for any reporting period.

Credits

Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Sections 12979, 32402, 32402.1 and 32407, Revenue and Taxation Code.

History

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

2. Repealer of subsection (b), subsection relettering, amendment of newly designated subsection (d) and amendment of Note 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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.

3. Repealer of subsection (b), subsection relettering, amendment of newly designated subsection (d) and amendment of Note 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.

4. Repealer of subsection (b), subsection relettering, amendment of newly designated subsection (d) and amendment of Note 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.

5. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).

6. Repealer of subsection (b), subsection relettering, amendment of newly designated subsection (d) and amendment of Note 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).

7. Change without regulatory effect amending subsection (b) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).