Rev. & Tax. Code, § 9152 · Article 1. Claim for Refund
Rev. & Tax. Code, § 9152
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 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 8776), Article 3 (commencing with Section 8801), or Article 4 (commencing with Section 8826) of Chapter 4, after six months from the date the determinations became final, or after six months from the date of overpayment, whichever period expires 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 claim relates to a period for which a waiver has been given pursuant to Section 8783.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 8783 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. 1995, Ch. 555, Sec. 30. Effective January 1, 1996.
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=9152.
- Text hash
- sha256 d6f8c246bd3af4df62c678763af1bf0021407cb131b6b4c8be92a5123a021e29
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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. 3, ch. 4, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 8776)
- Rev. & Tax. Code, § 8783Printed as Section 8783
- Rev. & Tax. Code, div. 2, pt. 3, ch. 4, art. 3Determinations if No Return MadePrinted as Article 3 (commencing with Section 8801)
- Rev. & Tax. Code, div. 2, pt. 3, ch. 4, art. 4Jeopardy DeterminationsPrinted as Article 4 (commencing with Section 8826) of Chapter 4
Cited by 3 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 9152. Each shows the citation as that text prints it.
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