Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Where a person files a claim for refund
of sales or use tax, including State-administered local sales, transactions,
and use taxes, as a representative of a class of claimants, the representative
must establish:
(1) It is more beneficial to
the class and to the State to proceed as a combined claim for refund rather
than individually.
(2) The
existence and the composition of the class, including:
(A) A description of the members sufficient
to identify the persons making up the class.
(B) The number of persons in the
class.
(C) The manner in which and
the time when the class members will be notified of the pendency of the
combined claim.
(3) The
issues of law and fact that are or are not common to all class members, and the
approximate number of class members affected by each issue that is not common
to all.
(4) The representative's
written authority to act as representative for each class member, which
authority must authorize CDTFA to release to the representative any
confidential information in CDTFA's files that may be required in connection
with the claim. This statement may include a separate claim for refund by the
class member or may state that the class member joins in the combined
claim.
(5) The representative is a
member of the class and when and how the representative became a member. In
addition, any unique legal or factual issues pertaining to the representative's
claim and any differences between the representative's status as a class member
and that of any other class member must be described.
(6) The representative can fairly and
adequately protect the interests of each member of the class and the
representative's interests are not antagonistic to members of the
class.
(7) When requested by CDTFA
staff, that each member of the class has been notified of the pendency of the
claim and each member has had a reasonable opportunity to join in or be
excluded from the combined claim.
(b) Action to be taken by assigned section.
(1) If the assigned section finds that the
claim is a proper combined claim it will, to the extent possible, act upon the
claim in the same manner that it would act on any other claim. If the assigned
section finds that the claim is not a proper combined claim, it will act only
on claims by individual members and notify the representative that the claim is
not valid as to others. In determining the amount of any refund due to any
member of the class, the refund is limited to the amount of tax overpayment by
that member under the tax law under which the claim was filed.
(2) Before a refund will be made to any
member of the class, the amount of the tax overpayment by the member must be
established and the representative or member must furnish or make available to
CDTFA staff all contracts, documents, or records (or copies thereof) necessary
to verify the overpayment and the amount thereof. If such contracts, documents,
or records are not presented to or made available to CDTFA staff, the
representative or member will be deemed to have failed to exhaust the
administrative remedies.
(c) Effect of action on combined claims.
(1) Failure to commence a court action within
90 days after the mailing of the notice of CDTFA's action on a refund claim as
provided in the tax law under which the claim was filed constitutes a waiver of
any demand against the state on account of alleged overpayments. This waiver,
however, does not apply to persons who have not previously been notified of the
claim, or who have notified CDTFA that they desire to be excluded from the
combined claim. Nor does the waiver apply to persons involved in a claim to the
extent it has been declared invalid as distinguished from persons as to whom a
claim has been denied.
(2) A
judgment in any court action filed with respect to the denial of any claim is
res judicata as to the claimant's tax liability or overpayments for the period
involved.
1. New
section 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.
2. New section
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.
3. New section
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.
4. Repealed by
operation of Government Code section
11346.1(g)
(Register 2019, No. 12).
5. New section 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).
Note: Authority cited: Sections
15570.40
and
15606,
Government Code; and Sections
7051,
7202,
7203,
7261
and
7262,
Revenue and Taxation Code. Reference: Sections
6904
and
6933,
Revenue and Taxation Code.
