§ 2462. Refunds of Excess Charges Collected.
18 CA ADC § 2462Barclays Official California Code of Regulations
18 CCR § 2462
§ 2462. Refunds of Excess Charges Collected.
(a) Excess Charges Collected. Except as otherwise provided in subdivision (c), when an amount represented by a seller to a prepaid consumer of prepaid MTS as constituting charges for the prepaid MTS surcharge or local charges is in excess of the prepaid MTS surcharge or local charges imposed, or is otherwise erroneously or illegally charged or computed under the representation that it was owed as part of the prepaid MTS surcharge or local charges when it is not owed as part of the prepaid MTS surcharge or local charges and is actually paid by the consumer to the seller, the amount so paid constitutes excess charges collected. The seller may refund the excess charges collected to the prepaid consumer who paid the amount to the seller even if the seller has not yet secured a credit or refund from the Department. Any excess charges collected and not refunded to the customer constitute a debt owed to the State, or jointly to the local jurisdiction imposing the local charges and to the State, for purposes of collection on behalf of, and payment to, the local jurisdiction.
(b) Claim for Refund. Except as otherwise provided in subdivision (c), every person required to pay the prepaid MTS surcharge or local charges, including the seller, may file a claim for refund with the Department for any amount that has been erroneously or illegally collected or computed and paid to the Department. In order to be timely, the claim for refund must be filed with the Department within the limitation periods specified in sections 55222, 55222.1, and 55222.2 of the Revenue and Taxation Code.
(1) When a prepaid consumer chooses to rebut the presumed location of a retail transaction, as provided in subdivision (b) of section 42014 of the Revenue and Taxation Code, the prepaid consumer shall file a claim and declaration under penalty of perjury on a form established by the city or county clerk of the local jurisdiction or local agency indicating the actual location of the retail sale. The claim shall be processed in accordance with the provisions of the local enactment that allows the claim to be filed.
Credits
Note: Authority cited: Sections 42020 and 42103, Revenue and Taxation Code. Reference: Sections 42010 and 42105, Revenue and Taxation Code.
History
1. New section filed 1-11-2017; operative 1-11-2017 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 2).
2. Change without regulatory effect amending subsections (a), (b) and (c) filed 8-28-2018 pursuant to section 100, title 1, California Code of Regulations (Register 2018, No. 35).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 2462, 18 CA ADC § 2462
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