Is Cal. Rev. & Tax. Code § 41101 — Claim for Refund still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 41101 — Claim for Refund

Cal. Rev. & Tax. Code § 41101

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2022-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 41101 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

A refund shall not be approved by the department after three years from the last day of the second month following the close of the reporting period for which the overpayment was made, or, with respect to determinations made under Article 3 or 4 of Chapter 4 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 department within that period. A credit shall not be approved by the department after the expiration of that period unless a claim for credit is filed with the department within that period.