Rev. & Tax. Code, § 19322.1 · Article 1. Claim for Refund
Rev. & Tax. Code, § 19322.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) A claim for refund that is otherwise valid under Section 19322, but that is made in the case in which payment of the entire tax assessed or asserted has not been made, shall be a claim only for purposes of tolling the time periods set forth in Section 19306. For all other purposes (including the application of Sections 19323, 19324, 19331, 19335, 19384, and 19385) the claim shall be deemed filed on the date that full payment of the tax is made. However, no credit or refund may be made or allowed for any payment made more than seven years before the date that full payment of the tax is made.
(b) This section shall apply to all claims for refund filed on or after the effective date of the act adding this section, without regard to taxable year.
Notes and commentary — not statutory text
History
Added by Stats. 2001, Ch. 920, Sec. 25. Effective January 1, 2002.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19322.1.
- Text hash
- sha256 ef01fc982b2af56a74f9b12d6ba64e4b0f264f71eaa8e6496b6b59148b8a2047
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 19306Printed as Section 19306
- Rev. & Tax. Code, § 19322Printed as Section 19322
- Rev. & Tax. Code, § 19323Printed as Sections 19323, 19324, 19331, 19335, 19384, and 19385
- Rev. & Tax. Code, § 19324Printed as Sections 19323, 19324, 19331, 19335, 19384, and 19385
- Rev. & Tax. Code, § 19331Printed as Sections 19323, 19324, 19331, 19335, 19384, and 19385
- Rev. & Tax. Code, § 19335Printed as Sections 19323, 19324, 19331, 19335, 19384, and 19385
- Rev. & Tax. Code, § 19384Printed as Sections 19323, 19324, 19331, 19335, 19384, and 19385
- Rev. & Tax. Code, § 19385Printed as Sections 19323, 19324, 19331, 19335, 19384, and 19385
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