Rev. & Tax. Code, § 32402 · Article 1. Claim for Refund
Rev. & Tax. Code, § 32402
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 15th day of the calendar month following the close of the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 32271), Article 3 (commencing with Section 32291), or Article 5 (commencing with Section 32311) of Chapter 6 after six months from the date the determinations become final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver is given pursuant to Section 32273.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 32273, if a claim therefor is filed with the board before the expiration of the period agreed upon.
(c) Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded.
Notes and commentary — not statutory text
History
Amended by Stats. 2002, Ch. 664, Sec. 209. Effective January 1, 2003.
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=32402.
- Text hash
- sha256 2310f9f1718c728963a48b4f841b86c2684165ee8ac22f1805e8b19820047f72
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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, div. 2, pt. 14, ch. 6, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 32271)
- Rev. & Tax. Code, § 32273Printed as Section 32273
- Rev. & Tax. Code, div. 2, pt. 14, ch. 6, art. 3Determinations if No Return MadePrinted as Article 3 (commencing with Section 32291)
- Rev. & Tax. Code, div. 2, pt. 14, ch. 6, art. 5Jeopardy DeterminationsPrinted as Article 5 (commencing with Section 32311) of Chapter 6
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 32402. Each shows the citation as that text prints it.
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