Rev. & Tax. Code, § 41101.3 · Article 1. Claim for Refund
Rev. & Tax. Code, § 41101.3
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 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.
Notes and commentary — not statutory text
History
Amended by Stats. 2022, Ch. 747, Sec. 30. (AB 988) Effective September 29, 2022.
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=41101.3.
- Text hash
- sha256 f834ad88676efa78c4e5f63d6fec2a08348c6b2d1edb27c99a40f2d274ce51ec
- 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. 20, ch. 4, art. 3Deficiency DeterminationsPrinted as Article 3 (commencing with Section 41070)
- Rev. & Tax. Code, div. 2, pt. 20, ch. 4, art. 4Determinations if No Return MadePrinted as Article 4 (commencing with Section 41080) of Chapter 4
- Rev. & Tax. Code, § 41101Printed as Sections 41101 and 41102
- Rev. & Tax. Code, § 41102Printed as Sections 41101 and 41102
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.