Rev. & Tax. Code, § 46502 · Article 1. Claim for Refund
Rev. & Tax. Code, § 46502
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 due date of the payment for the period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 46201), Article 3 (commencing with Section 46251) or Article 4 (commencing with Section 46301) of Chapter 3, 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 46205.
(b) A refund may be approved by the board for any period for which a waiver is given pursuant to Section 46205 if a claim therefor is filed with the board before the expiration of the period agreed upon.
(c) If the board has made a determination under Article 2 (commencing with Section 46201), Article 3 (commencing with Section 46251), or Article 4 (commencing with Section 46301) of Chapter 3, and if a person’s claim for refund was filed timely within the applicable six-month period specified by subdivision (a) or (b), that claim for refund shall be deemed to also apply to that person’s later payments in full or partial satisfaction of that determination.
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 543, Sec. 48. Effective January 1, 2002.
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=46502.
- Text hash
- sha256 c4b7b83fb71aaed3a1d1e7b61d146886232f836860a0ac3c237e5524cc022bc3
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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. 24, ch. 3, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 46201)
- Rev. & Tax. Code, § 46205Printed as Section 46205
- Rev. & Tax. Code, div. 2, pt. 24, ch. 3, art. 3Determinations If No Return MadePrinted as Article 3 (commencing with Section 46251)
- Rev. & Tax. Code, div. 2, pt. 24, ch. 3, art. 4Jeopardy DeterminationsPrinted as Article 4 (commencing with Section 46301) of Chapter 3
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 46502. Each shows the citation as that text prints it.
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