California – Recovery of Charges Due to BOE Error

SALT Report 2971 – The California State Legislature passed a bill that conforms certain BOE bank charge reimbursement provisions for special taxes and fees to the sales and use tax laws’ reimbursement provisions. Senate Bill 442 provides that special tax and fee payers can file a reimbursement claim for bank charges and other third-party check charge fees that are incurred as a direct result of an erroneous processing or collection action by the BOE.

The provisions in this bill apply to the:  Use Fuel Tax, Cigarette and Tobacco Products Tax, Alcoholic Beverage Tax, Energy Resources Surcharge Act, Emergency Telephone Users Surcharge, Hazardous Substances Tax, Integrated Waste Management Fee, Oil Spill Response, Prevention, and Administration Fees, Underground Storage Tank Maintenance Fee, Fee Collection Procedures, and Diesel Fuel Tax.

All claims for reimbursement must be filed within 90 days of the date the bank or third-party charges were incurred by the tax or fee payer.

The provisions in Senate Bill 442 are effective January 1, 2014

For Further Information

California State Legislature – Senate Bill 442, Laws 2013