California Revenue and Taxation Code

§ 40112.3

RTC § 40112.3 Effective Jan 1, 2017Div. 2 · Part 19 · Ch. 5 · Art. 1

Statute text

(a)A claim for refund that is otherwise valid under Sections 40112 and 40113 that is made in the case in which the amount of surcharge 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 surcharge determined” means an amount of surcharge, interest, or penalty, with respect to a single determination made under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) 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. 5. (AB 1856) Effective January 1, 2017.