Rev. & Tax. Code, § 6902 · Article 1. Claim for Refund
Rev. & Tax. Code, § 6902
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) (1) For persons required to file returns on other than an annual basis, except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the month following the close of the quarterly period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), or Article 4 (commencing with Section 6536) of Chapter 5 of this part, after six months from the date the determinations become 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.
(2) For persons required to file returns on an annual basis, except as provided in subdivision (b) no refund shall be approved by the board after three years from the last day of the calendar month following the one-year period for which the overpayment was made, or with respect to determinations made under Article 2 (commencing with Section 6481), Article 3 (commencing with Section 6511), or Article 4 (commencing with Section 6536) of Chapter 5, after six months from the date the determinations become 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 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 6488.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 6488 if a claim therefor is filed with the board before the expiration of the period agreed upon.
Notes and commentary — not statutory text
History
Amended by Stats. 1992, Ch. 902, Sec. 6. Effective September 25, 1992. Operative January 1, 1993, by Sec. 9 of Ch. 902.
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=6902.
- Text hash
- sha256 c311a0a4edcd671ac7724ba023ffb5bda145fb6f14f547ce8c0e60415f71dcaf
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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. 1, ch. 5, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 6481) | Article 2 (commencing with Section 6481) … of this part
- Rev. & Tax. Code, § 6488Printed as Section 6488
- Rev. & Tax. Code, div. 2, pt. 1, ch. 5, art. 3Determinations if No Return MadePrinted as Article 3 (commencing with Section 6511) | Article 3 (commencing with Section 6511) … of this part
- Rev. & Tax. Code, div. 2, pt. 1, ch. 5, art. 4Jeopardy DeterminationsPrinted as Article 4 (commencing with Section 6536) of Chapter 5 | Article 4 (commencing with Section 6536) of Chapter 5 of this part
Cited by 5 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6902. Each shows the citation as that text prints it.
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