California Revenue and Taxation Code

§ 9152.3

RTC § 9152.3 Effective Jan 1, 2017Div. 2 · Part 3 · Ch. 6 · Art. 1

Statute text

(a)A claim for refund that is otherwise valid under Sections 9152 and 9153 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination.

(b)For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 8776), Article 3 (commencing with Section 8801), or Article 4 (commencing with Section 8826) of Chapter 4.

(c)This section shall apply to all claims for refund on or after the effective date of the act adding this section.

Legislative history

Added by Stats. 2016, Ch. 98, Sec. 2. (AB 1856) Effective January 1, 2017.