Section 1673.2 Of Article 2. Powers And Duties From California Vehicle Code >> Division 2. >> Chapter 1. >> Article 2.
1673.2
. (a) The department, in coordination with the Department of
Finance, shall do all of the following:
(1) Search its records to identify the registered owner or lessee.
Except as required under Section 1673.4, the department shall mail
to the registered owner or lessee a refund notification form
notifying the registered owner or lessee that he or she is eligible
for a refund of the smog impact fee. This form shall identify the
vehicle make and year, and include a refund claim that shall be
signed, under penalty of perjury, and returned to the department.
(2) Shall acknowledge by mail claims for refund from registered
owners or lessees received prior to the effective date of this
section.
(3) Except as provided in Section 1673.4, shall verify whether the
information provided in any claim is true and correct and shall
refund the three hundred dollar ($300) smog impact fee, plus the
amount of any penalty collected for late payment of the smog impact
fee, and any interest earned on those charges, to the person shown to
be the registered owner or lessee.
(b) Notwithstanding any other provision of law, interest shall be
paid on all claims at a single annual rate, calculated by the
Department of Finance, that averages the annualized interest rates
earned by the Pooled Money Investment Account for the period
beginning October 1990 and ending on the effective date of this
section. Interest on each refund shall be calculated from the date
the smog impact fee and vehicle registration transaction was
completed to the date the refund is issued. Accrual of interest shall
terminate one year after the effective date of this section.
(c) (1) Notwithstanding any other provision of law, those who paid
the smog impact fee between October 15, 1990, and October 19, 1999,
may file a claim for refund.
(2) Claims for refund by a registered owner or lessee shall be
filed with the Department of Motor Vehicles within three years of the
effective date of this section.