California Unemployment Insurance Code

§ 1185

UIC § 1185 Effective Oct 10, 1999Div. 1 · Part 1 · Ch. 4 · Art. 9

Statute text

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.

…

Legislative history

Amended by Stats. 1999, Ch. 987, Sec. 103. Effective October 10, 1999.