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DIVISION 2. OTHER TAXES 6001-60709›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 5. Overpayments and Refunds 43451-43491›ARTICLE 1. Claim for Refund 43451-43456

§ 43452.3

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(a) A claim for refund that is otherwise valid under Section 43452 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 43201) or Article 5 (commencing with Section 43350) of Chapter 3.

(c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.

(Added by Stats. 2016, Ch. 98, Sec. 7. (AB 1856) Effective January 1, 2017.)

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California Revenue and Taxation Code

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