(

a) Except as provided by subdivision (

c) of this section, refunds and credits under

Section shall be claimed pursuant to

Section of the Revenue and Taxation Code on the personal income tax return of the claimant for the year in which the wages in excess of the applicable limitation are received. In no event shall the credit or refund be made unless the claim is made on a return filed within three years from the last day prescribed for filing the return, without regard to any extensions. The director shall transfer from the Disability Fund to the General Fund an amount equal to the amount of credits and refunds allowed by the Franchise Tax Board pursuant to

Section of the Revenue and Taxation Code. (

b) If the Franchise Tax Board disallows an individual’s claim filed pursuant to subdivision (a), he or she may file a protest and submit the claim to the director within days of the date of mailing of the notice of disallowance by the Franchise Tax Board. An additional days for the filing of the protest may for good cause be granted by the director. (

c) If any individual is not required to file a personal income tax return for a year with the Franchise Tax Board, he or she may, within three years after the calendar year in which the wages in excess of the applicable limitation are received, file a claim for refund or credit under

Section with the director. (

d) The director shall make refunds from the Disability Fund if he or she allows a claim under this section. The provisions of Sections 1180, 1222, 1223, 1224, 1241, and shall apply whenever the director denies any claim for refund or credit under this

section or affirms the disallowance of a claim for refund or credit by the Franchise Tax Board.