Rev. & Tax. Code, § 60522 · Article 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
Rev. & Tax. Code, § 60522
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 under Section 60521 shall be approved by the board after three years from the last day of the month following the reporting period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 60301), Article 3 (commencing with Section 60310), or Article 4 (commencing with Section 60330) of Chapter 6, after six months from the date the determinations became final, or after six months from the date of overpayment, whichever period expires the 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 the period unless a claim for credit is filed with the board within that period or unless the claim relates to a period for which a waiver has been given pursuant to Section 60317.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 60317 if a claim therefor is filed with the board before the expiration of the period agreed upon.
Notes and commentary — not statutory text
History
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.
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=60522.
- Text hash
- sha256 28e25716d4b4292a1b35a95a04bfaa867c7eddaad95c0e00d8afdcd19047c21f
- 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. 31, ch. 6, art. 2Determination If No Return MadePrinted as Article 2 (commencing with Section 60301)
- Rev. & Tax. Code, div. 2, pt. 31, ch. 6, art. 3Deficiency DeterminationsPrinted as Article 3 (commencing with Section 60310)
- Rev. & Tax. Code, § 60317Printed as Section 60317
- Rev. & Tax. Code, div. 2, pt. 31, ch. 6, art. 4Jeopardy Determinations and Weekly PaymentsPrinted as Article 4 (commencing with Section 60330) of Chapter 6
- Rev. & Tax. Code, § 60521Printed as Section 60521
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 60522. Each shows the citation as that text prints it.
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