Rev. & Tax. Code, § 40112.3 · Article 1. Claim for Refund
Rev. & Tax. Code, § 40112.3
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 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.
Notes and commentary — not statutory text
History
Added by Stats. 2016, Ch. 98, Sec. 5. (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=40112.3.
- Text hash
- sha256 a06a6ec4022a2746bc53bf3a08431fa638b6c351735ee9f3ad0dcce061da79ed
- 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. 19, ch. 4, art. 3Deficiency DeterminationsPrinted as Article 3 (commencing with Section 40071)
- Rev. & Tax. Code, div. 2, pt. 19, ch. 4, art. 4Determinations If No Return MadePrinted as Article 4 (commencing with Section 40081) of Chapter 4
- Rev. & Tax. Code, § 40112Printed as Sections 40112 and 40113
- Rev. & Tax. Code, § 40113Printed as Sections 40112 and 40113
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.