Is Cal. Rev. & Tax. Code § 30362.2 — Claim for Refund still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30362.2 — Claim for Refund

Cal. Rev. & Tax. Code § 30362.2

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2017-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) A claim for refund that is otherwise valid under Sections 30362 and 30363 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.

Citator

Cal. Rev. & Tax. Code § 30362.2 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

(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 30201), Article 3 (commencing with Section 30221), or Article 4 (commencing with Section 30241) of Chapter 4.