California Revenue and Taxation Code

§ 43452

RTC § 43452 Effective Jul 2, 2024Div. 2 · Part 22 · Ch. 5 · Art. 1

Statute text

(a)Except as provided in subdivisions (b), (e), and (f), no refund shall be approved by the California Department of Tax and Fee Administration after three years from the date the taxes were due and payable for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 43201) of Chapter 3, after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the California Department of Tax and Fee Administration within that period. Except as provided in subdivisions (e) and (f), no credit shall be approved by the California Department of Tax and Fee Administration after the expiration of that period, unless a claim for credit is filed with the board within that period or unless the credit relates to a period for which a waiver is given pursuant to Section 43204.

(b)A refund may be approved by the California Department of Tax and Fee Administration for any period for which a waiver is given under Section 43204 if a claim therefor is filed with the California Department of Tax and Fee Administration before the expiration of the period agreed upon.

(c)Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.

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Legislative history

Amended by Stats. 2024, Ch. 72, Sec. 62. (SB 156) Effective July 2, 2024.