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BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 5 > Section 46502.3

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 46502.3

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46502.3. Refund claim where tax has not been paid in full; timely filing. (a) A claim for refund that is otherwise valid under Sections 46502 and 46503 that is made in the case in which the amount of fee 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 fee determined" means an amount of fee, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 46201), Article 3 (commencing with Section 46251), or Article 4 (commencing with Section 46301) 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.

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