Rev. & Tax. Code, § 60522.3 · Article 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers
Rev. & Tax. Code, § 60522.3
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 60522 and 60523 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 60301), Article 3 (commencing with Section 60310), or Article 4 (commencing with Section 60330) of Chapter 6.
(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. 12. (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=60522.3.
- Text hash
- sha256 e3afa4bdd3755c386f806e43529eb1d588de72457a5768a41e0a437a0d3a7c60
- 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, 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, § 60522Printed as Sections 60522 and 60523
- Rev. & Tax. Code, § 60523Printed as Sections 60522 and 60523
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.