1. (a) Excess Charges Collected. A service supplier or seller that has collected any amount of 911 and 988 surcharges in excess of the amount of 911 and 988 surcharges actually due from a person may refund that amount, even though the surcharge amount has already been paid over to the Department and a corresponding credit or refund has not yet been secured. Any excess charges collected and not refunded to the person from whom the charges were collected constitute a debt owed to the State.
2. (b) Credits. A service supplier or seller may claim credit for the overpayment of excess charges refunded under subdivision (a) against the amount of 911 and 988 surcharges due upon any return dated no later than three years from the date of overpayment.
3. (c) Claim for Refund. Every person who believes that it has overpaid 911 and 988 surcharges, including a service supplier or seller, may file a claim for refund with the Department. In order to be timely, the claim for refund must be filed with the Department within the limitation periods specified in Revenue and Taxation Code sections 41101, 41101.1, 41101.2, and 41101.3.

Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 41023, 41028, 41101, 41101.1, 41101.2 and 41101.3, Revenue and Taxation Code.

History

1. New section filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).