California Revenue and Taxation Code

§ 41101.3

RTC § 41101.3 Effective Sep 29, 2022Div. 2 · Part 20 · Ch. 5 · Art. 1

Statute text

(a)A claim for refund that is otherwise valid under Sections 41101 and 41102 that is made in the case in which the amount of surcharges 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 surcharges determined” means an amount of surcharges, interest, or penalty, with respect to a single determination made under Article 3 (commencing with Section 41070) or Article 4 (commencing with Section 41080) 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

Amended by Stats. 2022, Ch. 747, Sec. 30. (AB 988) Effective September 29, 2022.