Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018
 

Alcoholic Beverage Tax Law

CHAPTER 8. OVERPAYMENTS AND REFUNDS

Article 1. Claim for Refund

Section 32402.3

32402.3. Refund claim where tax has not been paid in full; timely filing. (a) A claim for refund that is otherwise valid under Section 32402 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 32271), Article 3 (commencing with Section 32291), or Article 5 (commencing with Section 32311) of Chapter 6.

(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.