Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 5 - California Department of Tax and Fee AdministrationChapter 1 - Appeals
Article 3 - Claims for Refund
Section 35036 - General Contents of a Claim for Refund

Cal. Code Regs. tit. 18 § 35036

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Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 35036 - General Contents of a Claim for Refund
(a) All Claims. A claim for refund must be in writing, must be signed by the claimant or the claimant's authorized representative, and must include:
(1) The specific grounds or reasons upon which the claim is founded;
(2) The reporting period for which the claimed overpayment was made;
(3) The amount of the refund being claimed, if known; and
(4) Information necessary to contact the claimant or claimant's authorized representative.
(b) Supporting Documentation. A claim for refund should be accompanied by whatever supporting written arguments and documentary evidence is necessary to verify and approve the claim. Failure to include such information along with a claim may delay its processing.
(c) Forms. The filing of a completed form provided by CDTFA for use as a claim for refund will satisfy the requirements of this regulation, other than subdivision (b).
(d) Returns and Payments. In no event may the claimant deduct amounts included in a claim for refund from the amount required to be reported and paid for any reporting period.

Cal. Code Regs. Tit. 18, § 35036

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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.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, including amendment of subsection (c); 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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.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. Refiling of 9-17-2018 action 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; Section 25215.74, Health and Safety Code; and Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6904, 8129, 9153, 30176, 30176.1, 30176.2, 30177, 30363, 38603, 40113, 41102, 43452, 45652, 46503, 50140, 55222, 60501, 60502, 60505.5 and 60523, Revenue and Taxation Code.

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, including amendment of subsection (c); 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. Refiling of 9-17-2018 action 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).