Rev. & Tax. Code, § 43452.3 · Article 1. Claim for Refund
Rev. & Tax. Code, § 43452.3
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 Section 43452 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 43201) or Article 5 (commencing with Section 43350) of Chapter 3.
(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. 7. (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=43452.3.
- Text hash
- sha256 749374f194d7e876078c8f01f18ee1b3c72f854ca58f7c87d3a41307989562fa
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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. 22, ch. 3, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 43201)
- Rev. & Tax. Code, div. 2, pt. 22, ch. 3, art. 5Jeopardy DeterminationsPrinted as Article 5 (commencing with Section 43350) of Chapter 3
- Rev. & Tax. Code, § 43452Printed as Section 43452
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