Senate BillNo. 442


Introduced by Senator Wyland

February 21, 2013


An act to amend Sections 7096, 9274, 30459.4, 32474, 40214, 41174, 43525, 45870, 46625, 50156.14, 55335, and 60633.1 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

SB 442, as introduced, Wyland. State Board of Equalization: erroneous charges.

Existing law requires the State Board of Equalization to administer the Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, and authorizes the board to undertake collection action on delinquent accounts, including issuing a levy or notice to withhold. Under existing sales and use tax laws, a taxpayer may file a claim with the board for reimbursement of bank charges or any other reasonable 3rd-party check charge fees incurred by the taxpayer as a direct result of an erroneous levy or notice to withhold by the board or erroneous processing or collection action within 90 days of the date of the board action. Under the other laws, a taxpayer may only file a claim for those charges or fees incurred as a direct result of an erroneous levy or notice to withhold.

This bill would extend to those other laws the authorization for a taxpayer to also file a reimbursement claim with the board for bank charges and other reasonable 3rd-party check charge fees incurred as a direct result of an erroneous processing action or erroneous collection action by the board within 90-days of the board action. The bill would authorize the board to waive the 90 day filing period for reasonable cause.

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

The people of the State of California do enact as follows:

P2    1

SECTION 1.  

Section 7096 of the Revenue and Taxation Code
2 is amended to read:

3

7096.  

(a) A taxpayer may file a claim with the board for
4reimbursement of bank charges and any other reasonable
5third-party check charge fees incurred by the taxpayer as the direct
6result of an erroneous levy or notice to withhold, erroneous
7processing action, or erroneous collection action by the board.
8Bank and third-party charges include a financial institution’s or
9third party’s customary charge for complying with the levy or
10notice to withhold instructions and reasonable charges for
11overdrafts that are a direct consequence of the erroneous levy or
12notice to withhold, erroneous processing action, or erroneous
13collection action. The charges are those paid by the taxpayer and
14not waived or reimbursed by the financial institution or third party.
15Each claimant applying for reimbursement shall file a claim with
16the board that shall be in the form as may be prescribed by the
17board. In order for the board to grant a claim, the board shall
18determine that both of the following conditions have been satisfied:

19(1) The erroneous levy or notice to withhold, erroneous
20processing action, or erroneous collection action was caused by
21board error.

22(2) Prior to the erroneous levy or notice to withhold, erroneous
23processing action, or erroneous collection action, the taxpayer
24responded to all contacts by the board and provided the board with
25any requested information or documentation sufficient to establish
26the taxpayer’s position. This provision may be waived by the board
27for reasonable cause.

28(b) Claims pursuant to this section shall be filed within 90 days
29from the date of the erroneous levy or notice to withhold, erroneous
30processing action, or erroneous collection action.begin insert This provision
31may be waived by the board for reasonable cause.end insert
Within 30 days
P3    1from the date the claim is received, the board shall respond to the
2claim. If the board denies the claim, the taxpayer shall be notified
3in writing of the reason or reasons for the denial of the claim.

4

SEC. 2.  

Section 9274 of the Revenue and Taxation Code is
5amended to read:

6

9274.  

(a) A taxpayer may file a claim with the board for
7reimbursement of bank charges and any other reasonable
8third-party check charge fees incurred by the taxpayer as the direct
9result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
10erroneous processing action, or erroneous collection actionend insert
by
11the board. Bank and third-party charges include a financial
12institution’s or third party’s customary charge for complying with
13the levy or notice to withhold instructions and reasonable charges
14for overdrafts that are a direct consequence of the erroneous levy
15or notice tobegin delete withhold.end deletebegin insert withhold, erroneous processing action, or
16erroneous collection action.end insert
The charges are those paid by the
17taxpayer and not waived for reimbursement by the financial
18institution or third party. Each claimant applying for reimbursement
19shall file a claim with the board that shall be in a form as may be
20prescribed by the board. In order for the board to grant a claim,
21the board shall determine that both of the following conditions
22have been satisfied:

23(1) The erroneous levy or notice to withhold was caused by
24boardbegin delete error.end deletebegin insert error, erroneous processing action, or erroneous
25collection action.end insert

26(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
27processing action, or erroneous collection action,end insert
the taxpayer
28responded to all contacts by the board and provided the board with
29any requested information or documentation sufficient to establish
30the taxpayer’s position. This provision may be waived by the board
31for reasonable cause.

32(b) Claims pursuant to this section shall be filed within 90 days
33from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold.end deletebegin insert withhold,
34erroneous processing action, or erroneous collection action.end insert
begin insert This
35provision may be waived by the board for reasonable cause.end insert
Within
3630 days from the date the claim is received, the board shall respond
37to the claim. If the board denies the claim, the taxpayer shall be
38notified in writing of the reason or reasons for the denial of the
39claim.

P4    1

SEC. 3.  

Section 30459.4 of the Revenue and Taxation Code
2 is amended to read:

3

30459.4.  

(a) A taxpayer may file a claim with the board for
4reimbursement of bank charges and any other reasonable
5third-party check charge fees incurred by the taxpayer as the direct
6result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
7erroneous processing action, or erroneous collection actionend insert
by
8the board. Bank and third-party charges include a financial
9institution’s or third party’s customary charge for complying with
10the levy or notice to withhold instructions and reasonable charges
11for overdrafts that are a direct consequence of the erroneous levy
12or notice tobegin delete withhold.end deletebegin insert withhold, erroneous processing action, or
13erroneous collection action.end insert
The charges are those paid by the
14taxpayer and not waived for reimbursement by the financial
15institution or third party. Each claimant applying for reimbursement
16shall file a claim with the board that shall be in a form as may be
17prescribed by the board. In order for the board to grant a claim,
18the board shall determine that both of the following conditions
19have been satisfied:

20(1) The erroneous levy or notice tobegin delete withholdend deletebegin insert withhold, erroneous
21processing action, or erroneous collection actionend insert
was caused by
22board error.

23(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
24processing action, or erroneous collection action,end insert
the taxpayer
25responded to all contacts by the board and provided the board with
26any requested information or documentation sufficient to establish
27the taxpayer’s position. This provision may be waived by the board
28for reasonable cause.

29(b) Claims pursuant to this section shall be filed within 90 days
30from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold.end deletebegin insert withhold,
31erroneous processing action, or erroneous collection action.end insert
begin insert This
32provision may be waived by the board for reasonable cause.end insert
Within
3330 days from the date the claim is received, the board shall respond
34to the claim. If the board denies the claim, the taxpayer shall be
35notified in writing of the reason or reasons for the denial of the
36claim.

37

SEC. 4.  

Section 32474 of the Revenue and Taxation Code is
38amended to read:

39

32474.  

(a) A taxpayer may file a claim with the board for
40reimbursement of bank charges and any other reasonable
P5    1third-party check charge fees incurred by the taxpayer as the direct
2result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
3erroneous processing action, or erroneous collection actionend insert
by
4the board. Bank and third-party charges include a financial
5institution’s or third party’s customary charge for complying with
6the levy or notice to withhold instructions and reasonable charges
7 for overdrafts that are a direct consequence of the erroneous levy
8or notice tobegin delete withhold.end deletebegin insert withhold, erroneous processing action, or
9erroneous collection action.end insert
The charges are those paid by the
10taxpayer and not waived for reimbursement by the financial
11institution or third party. Each claimant applying for reimbursement
12shall file a claim with the board that shall be in a form as may be
13prescribed by the board. In order for the board to grant a claim,
14the board shall determine that both of the following conditions
15have been satisfied:

16(1) The erroneous levy or notice tobegin delete withholdend deletebegin insert withhold, erroneous
17processing action, or erroneous collection actionend insert
was caused by
18board error.

19(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
20processing action, or erroneous collection action,end insert
the taxpayer
21responded to all contacts by the board and provided the board with
22any requested information or documentation sufficient to establish
23the taxpayer’s position. This provision may be waived by the board
24for reasonable cause.

25(b) Claims pursuant to this section shall be filed within 90 days
26from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold.end deletebegin insert withhold,
27erroneous processing action, or erroneous collection action.end insert
begin insert This
28provision may be waived by the board for reasonable cause.end insert
Within
2930 days from the date the claim is received, the board shall respond
30to the claim. If the board denies the claim, the taxpayer shall be
31notified in writing of the reason or reasons for the denial of the
32claim.

33

SEC. 5.  

Section 40214 of the Revenue and Taxation Code is
34amended to read:

35

40214.  

(a) A taxpayer may file a claim with the board for
36reimbursement of bank charges and any other reasonable
37third-party check charge fees incurred by the taxpayer as the direct
38result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
39erroneous processing action, or erroneous collection actionend insert
by
40the board. Bank and third-party charges include a financial
P6    1institution’s or third party’s customary charge for complying with
2the levy or notice to withhold instructions and reasonable charges
3for overdrafts that are a direct consequence of the erroneous levy
4or notice tobegin delete withhold.end deletebegin insert withhold, erroneous processing action, or
5erroneous collection action.end insert
The charges are those paid by the
6taxpayer and not waived for reimbursement by the financial
7institution or third party. Each claimant applying for reimbursement
8shall file a claim with the board that shall be in a form as may be
9prescribed by the board. In order for the board to grant a claim,
10the board shall determine that both of the following conditions
11have been satisfied:

12(1) The erroneous levy or notice tobegin delete withholdend deletebegin insert withhold, erroneous
13processing action, or erroneous collection actionend insert
was caused by
14board error.

15(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
16processing action, or erroneous collection action,end insert
the taxpayer
17responded to all contacts by the board and provided the board with
18any requested information or documentation sufficient to establish
19the taxpayer’s position. This provision may be waived by the board
20for reasonable cause.

21(b) Claims pursuant to this section shall be filed within 90 days
22from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold.end deletebegin insert withhold,
23erroneous processing action, or erroneous collection action. end insert
begin insertThis
24provision may be waived by the board for reasonable cause.end insert
Within
2530 days from the date the claim is received, the board shall respond
26to the claim. If the board denies the claim, the taxpayer shall be
27notified in writing of the reason or reasons for the denial of the
28claim.

29

SEC. 6.  

Section 41174 of the Revenue and Taxation Code is
30amended to read:

31

41174.  

(a) A taxpayer may file a claim with the board for
32reimbursement of bank charges and any other reasonable
33third-party check charge fees incurred by the taxpayer as the direct
34result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
35erroneous processing action, or erroneous collection actionend insert
by
36the board. Bank and third-party charges include a financial
37institution’s or third party’s customary charge for complying with
38the levy or notice to withhold instructions and reasonable charges
39for overdrafts that are a direct consequence of the erroneous levy
40or notice tobegin delete withhold.end deletebegin insert withhold, erroneous processing action, or
P7    1erroneous collection action.end insert
The charges are those paid by the
2taxpayer and not waived for reimbursement by the financial
3institution or third party. Each claimant applying for reimbursement
4shall file a claim with the board that shall be in a form as may be
5prescribed by the board. In order for the board to grant a claim,
6the board shall determine that both of the following conditions
7have been satisfied:

8(1) The erroneous levy or notice tobegin delete withholdend deletebegin insert withhold, erroneous
9processing action, or erroneous collection actionend insert
was caused by
10board error.

11(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
12processing action, or erroneous collection action,end insert
the taxpayer
13responded to all contacts by the board and provided the board with
14any requested information or documentation sufficient to establish
15the taxpayer’s position. This provision may be waived by the board
16for reasonable cause.

17(b) Claims pursuant to this section shall be filed within 90 days
18from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold.end deletebegin insert withhold,
19erroneous processing action, or erroneous collection action. end insert
begin insertThis
20provision may be waived by the board for reasonable cause.end insert
Within
2130 days from the date the claim is received, the board shall respond
22to the claim. If the board denies the claim, the taxpayer shall be
23notified in writing of the reason or reasons for the denial of the
24claim.

25

SEC. 7.  

Section 43525 of the Revenue and Taxation Code is
26amended to read:

27

43525.  

(a) A taxpayer may file a claim with the board for
28reimbursement of bank charges and any other reasonable
29third-party check charge fees incurred by the taxpayer as the direct
30result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
31erroneous processing action, or erroneous collection actionend insert
by
32the board. Bank and third-party charges include a financial
33institution’s or third party’s customary charge for complying with
34the levy or notice to withhold instructions and reasonable charges
35for overdrafts that are a direct consequence of the erroneous levy
36or notice tobegin delete withhold.end deletebegin insert withhold, erroneous processing action, or
37erroneous collection action.end insert
The charges are those paid by the
38taxpayer and not waived for reimbursement by the financial
39institution or third party. Each claimant applying for reimbursement
40shall file a claim with the board that shall be in a form as may be
P8    1prescribed by the board. In order for the board to grant a claim,
2the board shall determine that both of the following conditions
3have been satisfied:

4(1) The erroneous levy or notice tobegin delete withholdend deletebegin insert withhold, erroneous
5processing action, or erroneous collection actionend insert
was caused by
6board error.

7(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
8processing action, or erroneous collection action,end insert
the taxpayer
9responded to all contacts by the board and provided the board with
10any requested information or documentation sufficient to establish
11the taxpayer’s position. This provision may be waived by the board
12for reasonable cause.

13(b) Claims pursuant to this section shall be filed within 90 days
14from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold.end deletebegin insert withhold,
15erroneous processing action, or erroneous collection action. end insert
begin insertThis
16provision may be waived by the board for reasonable cause.end insert
Within
1730 days from the date the claim is received, the board shall respond
18to the claim. If the board denies the claim, the taxpayer shall be
19notified in writing of the reason or reasons for the denial of the
20claim.

21

SEC. 8.  

Section 45870 of the Revenue and Taxation Code is
22amended to read:

23

45870.  

(a) A feepayer may file a claim with the board for
24reimbursement of bank charges and any other reasonable
25third-party check charge fees incurred by the taxpayer as the direct
26result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
27erroneous processing action, or erroneous collection actionend insert
by
28the board. Bank and third-party charges include a financial
29institution’s or third party’s customary charge for complying with
30the levy or notice to withhold instructions and reasonable charges
31for overdrafts that are a direct consequence of the erroneous levy
32or notice tobegin delete withhold.end deletebegin insert withhold, erroneous processing action, or
33erroneous collection action.end insert
The charges are those paid by the
34feepayer and not waived for reimbursement by the financial
35institution or third party. Each claimant applying for reimbursement
36shall file a claim with the board that shall be in a form as may be
37prescribed by the board. In order for the board to grant a claim,
38the board shall determine that both of the following conditions
39have been satisfied:

P9    1(1) The erroneous levy or notice tobegin delete withholdend deletebegin insert withhold, erroneous
2processing action, or erroneous collection actionend insert
was caused by
3board error.

4(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
5processing action, or erroneous collection action,end insert
the feepayer
6responded to all contacts by the board and provided the board with
7any requested information or documentation sufficient to establish
8the feepayer’s position. This provision may be waived by the board
9for reasonable cause.

10(b) Claims pursuant to this section shall be filed within 90 days
11from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold.end deletebegin insert withhold,
12erroneous processing action, or erroneous collection action.end insert
begin insert This
13provision may be waived by the board for reasonable cause.end insert
Within
1430 days from the date the claim is received, the board shall respond
15to the claim. If the board denies the claim, the feepayer shall be
16notified in writing of the reason or reasons for the denial of the
17claim.

18

SEC. 9.  

Section 46625 of the Revenue and Taxation Code is
19amended to read:

20

46625.  

(a) A feepayer may file a claim with the board for
21reimbursement of bank charges and any other reasonable
22third-party check charge fees that are incurred by the feepayer as
23the direct result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
24erroneous processing action, or erroneous collection actionend insert
by
25the board. Bank and third-party charges include a financial
26institution’s or third party’s customary charge for complying with
27either a levy or instructions in a notice to withhold, and reasonable
28charges for overdrafts that are a direct consequence of the
29erroneous levy or notice tobegin delete withhold.end deletebegin insert withhold, erroneous
30processing action, or erroneous collection action.end insert
Bank charges
31include only those charges that are paid by the feepayer and not
32waived for reimbursement by the financial institution or third party.
33Each claimant applying for reimbursement pursuant to this section
34shall file a claim with the board that shall be in the form as may
35be prescribed by the board. The board shall not grant a claim unless
36it determines that both of the following conditions have been
37satisfied:

38(1) The erroneous levy or notice tobegin delete withholdend deletebegin insert withhold, erroneous
39processing action, or erroneous collection actionend insert
resulted from
40board error.

P10   1(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
2processing action, or erroneous collection action,end insert
the feepayer
3responded to all contacts by the board and provided the board with
4any requested information or documentation that was sufficient to
5establish the feepayer’s position. The requirement of this paragraph
6may be waived by the board for reasonable cause.

7(b) Claims pursuant to this section shall be filed within 90 days
8from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold that is
9asserted to be erroneous.end delete
begin insert withhold, erroneous processing action,
10or erroneous collection action.end insert
begin insert This provision may be waived by
11the board for reasonable cause.end insert
The board shall respond to a claim
12filed pursuant to this section within 30 days of receipt. If the board
13denies a claim, the taxpayer shall be notified in writing of the
14reason or reasons for denial.

15

SEC. 10.  

Section 50156.14 of the Revenue and Taxation Code
16 is amended to read:

17

50156.14.  

(a) A feepayer may file a claim with the board for
18reimbursement of bank charges and any other reasonable
19third-party check charge fees incurred by the taxpayer as the direct
20result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
21erroneous processing action, or erroneous collection actionend insert
by
22the board. Bank and third-party charges include a financial
23institution’s or third party’s customary charge for complying with
24the levy or notice to withhold instructions and reasonable charges
25for overdrafts that are a direct consequence of the erroneous levy
26or notice tobegin delete withhold.end deletebegin insert withhold, erroneous processing action, or
27erroneous collection action.end insert
The charges are those paid to the
28feepayer and not waived for reimbursement by the financial
29institution or third party. Each claimant applying for reimbursement
30shall file a claim with the board that shall be in a form as may be
31prescribed by the board. In order for the board to grant a claim,
32the board shall determine that both of the following conditions
33have been satisfied:

34(1) The erroneous levy or notice tobegin delete withholdend deletebegin insert withhold, erroneous
35processing action, or erroneous collection actionend insert
was caused by
36board error.

37(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
38processing action, or erroneous collection action,end insert
the feepayer
39responded to all contacts by the board and provided the board with
40any requested information or documentation sufficient to establish
P11   1the feepayer’s position. This provision may be waived by the board
2for reasonable cause.

3(b) Claims pursuant to this section shall be filed within 90 days
4from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold.end deletebegin insert withhold,
5erroneous processing action, or erroneous collection action.end insert
begin insert This
6provision may be waived by the board for reasonable cause.end insert
Within
730 days from the date the claim is received, the board shall respond
8to the claim. If the board denies the claim, the feepayer shall be
9notified in writing of the reason or reasons for the denial of the
10claim.

11

SEC. 11.  

Section 55335 of the Revenue and Taxation Code is
12amended to read:

13

55335.  

(a) A taxpayer may file a claim with the board for
14reimbursement of bank charges and any other reasonable
15third-party check charge fees incurred by the taxpayer as the direct
16result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
17erroneous processing action, or erroneous collection actionend insert
by
18the board. Bank and third-party charges include a financial
19institution’s or third party’s customary charge for complying with
20the levy or notice to withhold instructions and reasonable charges
21for overdrafts that are a direct consequence of the erroneous levy
22or notice tobegin delete withhold.end deletebegin insert withhold, erroneous processing action, or
23erroneous collection action.end insert
The charges are those paid by the
24taxpayer and not waived for reimbursement by the financial
25institution or third party. Each claimant applying for reimbursement
26shall file a claim with the board that shall be in a form as may be
27prescribed by the board. In order for the board to grant a claim,
28the board shall determine that both of the following conditions
29have been satisfied:

30(1) The erroneous levy or notice tobegin delete withholdend deletebegin insert withhold, erroneous
31processing action, or erroneous collection actionend insert
was caused by
32board error.

33(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
34processing action, or erroneous collection action,end insert
the taxpayer
35responded to all contacts by the board and provided the board with
36any requested information or documentation sufficient to establish
37the taxpayer’s position. This provision may be waived by the board
38for reasonable cause.

39(b) Claims pursuant to this section shall be filed within 90 days
40from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold.end deletebegin insert withhold,
P12   1erroneous processing action, or erroneous collection action.end insert
begin insert This
2provision may be waived by the board for reasonable cause.end insert
Within
330 days from the date the claim is received, the board shall respond
4to the claim. If the board denies the claim, the taxpayer shall be
5notified in writing of the reason or reasons for the denial of the
6claim.

7

SEC. 12.  

Section 60633.1 of the Revenue and Taxation Code
8 is amended to read:

9

60633.1.  

(a) A taxpayer may file a claim with the board for
10reimbursement of bank charges and any other reasonable
11third-party check charge fees incurred by the taxpayer as the direct
12result of an erroneous levy or notice tobegin delete withholdend deletebegin insert withhold,
13erroneous processing action, or erroneous collection actionend insert
by
14the board. Bank and third-party charges include a financial
15institution’s or third party’s customary charge for complying with
16the levy or notice to withhold instructions and reasonable charges
17for overdrafts that are a direct consequence of the erroneous levy
18or notice tobegin delete withhold.end deletebegin insert withhold, erroneous processing action, or
19erroneous collection action.end insert
The charges are those paid by the
20taxpayer and not waived for reimbursement by the financial
21institution or third party. Each claimant applying for reimbursement
22shall file a claim with the board that shall be in a form as may be
23prescribed by the board. In order for the board to grant a claim,
24the board shall determine that both of the following conditions
25have been satisfied:

26(1) The erroneous levy or notice tobegin delete withholdend deletebegin insert withhold, erroneous
27processing action, or erroneous collection actionend insert
was caused by
28board error.

29(2) Prior to thebegin insert erroneousend insert levy or notice to withhold,begin insert erroneous
30processing action, or erroneous collection action,end insert
the taxpayer
31responded to all contacts by the board and provided the board with
32any requested information or documentation sufficient to establish
33the taxpayer’s position. This provision may be waived by the board
34for reasonable cause.

35(b) Claims pursuant to this section shall be filed within 90 days
36from the date of thebegin insert erroneousend insert levy or notice tobegin delete withhold.end deletebegin insert withhold,
37erroneous processing action, or erroneous collection action. end insert
begin insertThis
38provision may be waived by the board for reasonable cause.end insert
Within
3930 days from the date the claim is received, the board shall respond
40to the claim. If the board denies the claim, the taxpayer shall be
P13   1notified in writing of the reason or reasons for the denial of the
2claim.



O

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