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California Amends Rules on Refund Dollar Amount Approval Requirements


Admin/Rates/Audits/Use Tax

The California State Board of Equalization (BOE) has amended its rule on approvals required for certain dollar amount refunds. If a Board staff Decision and Recommendation or Supplemental Decision and Recommendation determines a refund in excess of $100,000 (previously $50,000) should be granted or denied, the recommendation must be submitted to the Board for approval. Proposed determinations to grant refund claims for duplicate or erroneous payments made through the electronic funds transfer program in excess of $100,000 must be submitted to the Executive Director for approval.

If a Board staff decision recommends an amount exceeding $50,000 for refund, credit or cancellation and the recommendation does not require Board approval, the proposed determination to refund, credit, or cancel such amount must be available as a public record for at least 10 days prior to its effective date. If a Board staff decision recommends an amount exceeding $15,000, which was determined pursuant to the Integrated Waste Management Fee Law, be canceled and the recommendation does not require Board approval, the proposed determination to cancel such amount must be available as a public record for at least 10 days prior to its effective date. (Regulations 5237 and 5266, California State Board of Equalization, effective February 19, 2010)

(03/01/2010)
(Archived)
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