Unemp. Ins. Code, § 1185 · Article 9. Refunds and Overpayments
Unemp. Ins. Code, § 1185
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The director, in collaboration with the Franchise Tax Board, shall do all of the following:
(a) Identify taxpayers who have overpaid disability insurance contributions in any or all tax years from January 1, 1993, to December 31, 1995, inclusive, and have not received refunds due to them. For purposes of this subdivision, “taxpayers” means any individual who filed a FTB Form 540A or 540EZ.
(b) (1) By October 15, 1997, credit the taxpayers identified in this subdivision with the amount of any overpaid disability insurance pursuant to Section 17061 of the Revenue and Taxation Code. If the amount credited pursuant to this subdivision exceeds any amount then due from the taxpayer, the difference shall be refunded to the taxpayer. For taxable years 1993, 1994, and 1995, inclusive, interest, at the rate established pursuant to Section 19521 of the Revenue and Taxation Code, shall accrue from April 15 of the tax year following the overpayment to a date preceding the date of the refund warrant by not more than 30 days.
(2) Identify and refund overpayments, with interest, to those taxpayers who have overpaid disability insurance contributions, and who have not claimed refunds due to them.
(3) Interest on overpayments of disability insurance contributions shall be allowed and paid pursuant to Sections 19340 and 19341 of the Revenue and Taxation Code.
(4) For purposes of Section 19340 of the Revenue and Taxation Code, any overpayment of disability insurance contributions shall be deemed to have been paid on the last day prescribed for filing the return under Article 1 (commencing with Section 18501) or Article 2 (commencing with Section 18601) of Chapter 2 of Part 10.2 of the Revenue and Taxation Code without regard to any extension of time for filing the return with respect to which the overpayment is allowable as a credit under Section 17061 of the Revenue and Taxation Code.
Notes and commentary — not statutory text
History
Amended by Stats. 1999, Ch. 987, Sec. 103. Effective October 10, 1999.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=UIC§ionNum=1185.
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 17061Printed as Section 17061 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10.2, ch. 2, art. 1Individuals and FiduciariesPrinted as Article 1 (commencing with Section 18501) … of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10.2, ch. 2, art. 2Banks and CorporationsPrinted as Article 2 (commencing with Section 18601) of Chapter 2 of Part 10.2 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 19340Printed as Section 19340 of the Revenue and Taxation Code | Sections 19340 and 19341 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 19341Printed as Sections 19340 and 19341 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 19521Printed as Section 19521 of the Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.