Rev. & Tax. Code, § 46502.3 · Article 1. Claim for Refund
Rev. & Tax. Code, § 46502.3
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 46502 and 46503 that is made in the case in which the amount of fee 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 fee determined” means an amount of fee, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 46201), Article 3 (commencing with Section 46251), or Article 4 (commencing with Section 46301) 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. 9. (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=46502.3.
- Text hash
- sha256 f86fbf8c20b9f37c3d80a89c58c1c3e1e45eb02dabdd9770ba3e34109ec16350
- 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. 24, ch. 3, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 46201)
- 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
- Rev. & Tax. Code, § 46502Printed as Sections 46502 and 46503
- Rev. & Tax. Code, § 46503Printed as Sections 46502 and 46503
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.