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Business Taxes Law Guide – Revision 2019
 

Cigarette and Tobacco Products Tax Law

CHAPTER 6. OVERPAYMENTS AND REFUNDS.

Article 1. Claim for Refund

Section 30362.2


30362.2. Refund claim where tax has not been paid in full; timely filing. (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.

(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.

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

History.—Added by Stats. 2016, Ch. 98 (AB 1856), in effect January 1, 2017.