Rev. & Tax. Code, § 6902.6 · Article 1. Claim for Refund
Rev. & Tax. Code, § 6902.6
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 6902 and 6904 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 6481), Article 3 (commencing with Section 6511), or Article 4 (commencing with Section 6536) of Chapter 5.
(c) This section shall apply only to claims for refunds made 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. 1. (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=6902.6.
- Text hash
- sha256 86cdad38c2a751a6250602c90f9ed824c3741721d2d3fdddfb618c9eea8449f7
- 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. 1, ch. 5, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 6481)
- Rev. & Tax. Code, div. 2, pt. 1, ch. 5, art. 3Determinations if No Return MadePrinted as Article 3 (commencing with Section 6511)
- Rev. & Tax. Code, div. 2, pt. 1, ch. 5, art. 4Jeopardy DeterminationsPrinted as Article 4 (commencing with Section 6536) of Chapter 5
- Rev. & Tax. Code, § 6902Printed as Sections 6902 and 6904
- Rev. & Tax. Code, § 6904Printed as Sections 6902 and 6904
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