Rev. & Tax. Code, § 30362.2 · Article 1. Claim for Refund
Rev. & Tax. Code, § 30362.2
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 Sections 30362 and 30363 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 30201), Article 3 (commencing with Section 30221), or Article 4 (commencing with Section 30241) 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.
Notes and commentary — not statutory text
History
Added by Stats. 2016, Ch. 98, Sec. 3. (AB 1856) Effective January 1, 2017.
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=30362.2.
- Text hash
- sha256 efab71bf4b19458fdf33bffb370d8a0f76bec02cee618893c7a4f4bbe4a6d978
- Composed by
- 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, div. 2, pt. 13, ch. 4, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 30201)
- Rev. & Tax. Code, div. 2, pt. 13, ch. 4, art. 3Determinations If No Report or Return MadePrinted as Article 3 (commencing with Section 30221)
- Rev. & Tax. Code, div. 2, pt. 13, ch. 4, art. 4Jeopardy DeterminationsPrinted as Article 4 (commencing with Section 30241) of Chapter 4
- Rev. & Tax. Code, § 30362Printed as Sections 30362 and 30363
- Rev. & Tax. Code, § 30363Printed as Sections 30362 and 30363
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.