Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0214


(2) Claims for Refund

465.0214 Protective Claims for Refund. The Board cannot act upon a claim for refund until a final determination has been paid (State Board of Equalization v. Superior Court (1985) 39 Cal.3d 633). Thus, when a taxpayer pays a liability through a payment plan with the intent of filing a claim for refund it should do so by filing claims for refund within six months after each installment payment is made in order to protect the taxpayer's rights. These periodic claims are treated as protective claims for refund "to protect against the expiration of the statute of limitations," pursuant to section 6902. 9/18/95.