AB 1856, as amended, Dababneh. Excise taxes: claim for refund: timely filed claims.
Existing law establishes procedures by which a person may claim a refund for an overpayment of thebegin delete taxesend deletebegin insert taxes, fees, and surchargesend insert imposed bybegin delete sales and use tax laws,end deletebegin insert the Sales and Use Tax Law,end insert the Use Fuel Tax Law, the Cigarette and Tobacco Products Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Act, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law,
the Underground Storage Tank Maintenance Fee Law, and the Diesel Fuel Tax Law, andbegin delete for taxes and feesend deletebegin insert of taxes, fees, and surchargesend insert imposed in accordance with the Fee Collection Procedures Law. Existing law generally requires that a claim be filed within 3 years after specified periods in which the overpayment was made.
This bill would, with respect to each of the above-described laws, provide that a claim that is otherwise valid that is made in the case in which the amount of tax determined, as defined, has not been paid in full is deemed a timely filed claim for refund with respect to all subsequent payments applied to that determination. The bill would specify that its provisions apply only to claims for refund on or after its effective date.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 6902.6 is added to the Revenue and
2Taxation Code, to read:
(a) A claim for refund that is otherwise valid under
4
Sections 6902 and 6904 that is made in the case in which the
5amount of tax determined has not been paid in full shall be deemed
6to be a timely filed claim for refund with respect to all subsequent
7payments applied to that determination.
8(b) For purposes of this section, “amount of tax determined”
9means an amount of tax, interest, or penalty, with respect to a
10single determination made under Article 2 (commencing with
11Section 6481), Article 3 (commencing with Section 6511), or
12Article 4 (commencing with Section 6536) of Chapter 5.
13(c) This section shall apply only to claims for refunds made on
14or after the effective date of the act adding this section.
Section 9152.3 is added to the Revenue and Taxation
16Code, to read:
(a) A claim for refund that is otherwise valid under
18Sections 9152 and 9153 that is made in the case in which the
19amount of tax determined has not been paid in full shall be deemed
20to be a timely filed claim for refund with respect to all subsequent
21payments applied to that determination.
22(b) For purposes of this section, “amount of tax determined”
23means an amount of tax, interest, or penalty, with respect to a
24single determination made under Article 2 (commencing with
25Section 8776), Article 3 (commencing with Section 8801), or
26Article 4 (commencing with Section 8826) of Chapter 4.
27(c) This section shall apply
to all claims for refund on or after
28the effective date of the act adding this section.
Section 30362.2 is added to the Revenue and Taxation
2Code, to read:
(a) A claim for refund that is otherwise valid under
4Sections 30362 and 30363 that is made in the case in which the
5amount of tax determined has not been paid in full shall be deemed
6to be a timely filed claim for refund with respect to all subsequent
7payments applied to that determination.
8(b) For purposes of this section, “amount of tax determined”
9means an amount of tax, interest, or penalty, with respect to a
10single determination made under Article 2 (commencing with
11Section 30201), Article 3 (commencing with Section 30221), or
12Article 4 (commencing with Section 30241) of Chapter 4.
13(c) This section
shall apply to all claims for refund on or after
14the effective date of the act adding this section.
Section 32402.3 is added to the Revenue and Taxation
16Code, to read:
(a) A claim for refund that is otherwise valid under
18Section 32402 that is made in the case in which the amount of tax
19determined has not been paid in full shall be deemed to be a timely
20filed claim for refund with respect to all subsequent payments
21applied to that determination.
22(b) For purposes of this section, “amount of tax determined”
23means an amount of tax, interest, or penalty, with respect to a
24single determination made under Article 2 (commencing with
25Section 32271), Article 3 (commencing with Section 32291), or
26Articlebegin delete 4end deletebegin insert
5end insert (commencing with Sectionbegin delete 32301)end deletebegin insert 32311)end insert of Chapter
276.
28(c) This section shall apply to all claims for refund on or after
29the effective date of the act adding this section.
Section 40112.3 is added to the Revenue and Taxation
31Code, to read:
(a) A claim for refund that is otherwise valid under
33Sections 40112 and 40113 that is made in the case in which the
34amount ofbegin delete taxend deletebegin insert surchargeend insert determined has not been paid in full shall
35be deemed to be a timely filed claim for refund with respect to all
36subsequent payments applied to that determination.
37(b) For purposes of this section, “amount ofbegin delete taxend deletebegin insert surchargeend insert
38
determined” means an amount ofbegin delete tax,end deletebegin insert surcharge,end insert interest, or
39penalty, with respect to a single determination made under Article
P4 13 (commencing with Section 40071) or Article 4 (commencing
2with Section 40081) of Chapter 4.
3(c) This section shall apply to all claims for refund on or after
4the effective date of the act adding this section.
Section 41101.3 is added to the Revenue and Taxation
6Code, to read:
(a) A claim for refund that is otherwise valid under
8Sections 41101 and 41102 that is made in the case in which the
9amount ofbegin delete taxend deletebegin insert surchargeend insert determined has not been paid in full shall
10be deemed to be a timely filed claim for refund with respect to all
11subsequent payments applied to that determination.
12(b) For purposes of this section, “amount ofbegin delete taxend deletebegin insert
surchargeend insert
13 determined” means an amount ofbegin delete tax,end deletebegin insert surcharge,end insert interest, or
14penalty, with respect to a single determination made under Article
153 (commencing with Section 41070) or Article 4 (commencing
16with Section 41080) of Chapter 4.
17(c) This section shall apply to all claims for refund on or after
18the effective date of the act adding this section.
Section 43452.3 is added to the Revenue and Taxation
20Code, to read:
(a) A claim for refund that is otherwise valid under
22Section 43452 that is made in the case in which the amount of tax
23determined has not been paid in full shall be deemed to be a timely
24filed claim for refund with respect to all subsequent payments
25applied to that determination.
26(b) For purposes of this section, “amount of tax determined”
27means an amount of tax, interest, or penalty, with respect to a
28single determination made under Article 2 (commencing with
29Section 43201) or Article 5 (commencing with Section 43350) of
30Chapter 3.
31(c) This section shall apply to all claims for refund on or after
32the
effective date of the act adding this section.
Section 45652.3 is added to the Revenue and Taxation
34Code, to read:
(a) A claim for refund that is otherwise valid under
36Section 45652 that is made in the case in which the amount ofbegin delete taxend delete
37begin insert feeend insert determined has not been paid in full shall be deemed to be a
38timely filed claim for refund with respect to all subsequent
39payments applied to that determination.
P5 1(b) For purposes of this section, “amount ofbegin delete taxend deletebegin insert feeend insert
determined”
2means an amount ofbegin delete tax,end deletebegin insert fee,end insert interest, or penalty, with respect to
3a single determination made under Article 2 (commencing with
4Section 45201) or Article 4 (commencing with Section 45351) of
5Chapter 3.
6(c) This section shall apply to all claims for refund on or after
7the effective date of the act adding this section.
Section 46502.3 is added to the Revenue and Taxation
9Code, to read:
(a) A claim for refund that is otherwise valid under
11Sections 46502 and 46503 that is made in the case in which the
12amount ofbegin delete taxend deletebegin insert feeend insert determined has not been paid in full shall be
13deemed to be a timely filed claim for refund with respect to all
14subsequent payments applied to that determination.
15(b) For purposes of this section, “amount ofbegin delete taxend deletebegin insert feeend insert
determined”
16means an amount ofbegin delete tax,end deletebegin insert fee,end insert interest, or penalty, with respect to
17a single determination made under Article 2 (commencing with
18Section 46201), Article 3 (commencing with Section 46251), or
19Article 4 (commencing with Section 46301) of Chapter 3.
20(c) This section shall apply to all claims for refund on or after
21the effective date of the act adding this section.
Section 50140.3 is added to the Revenue and Taxation
23Code, to read:
(a) A claim for refund that is otherwise valid under
25Section 50140 that is made in the case in which the amount ofbegin delete taxend delete
26begin insert feeend insert determined has not been paid in full shall be deemed to be a
27timely filed claim for refund with respect to all subsequent
28payments applied to that determination.
29(b) For purposes of this section, “amount ofbegin delete taxend deletebegin insert feeend insert
determined”
30means an amount ofbegin delete tax,end deletebegin insert fee,end insert interest, or penalty, with respect to
31a single determination made under Article 2 (commencing with
32Section 50113) or Article 4 (commencing with Section 50120.1)
33of Chapter 3.
34(c) This section shall apply to all claims for refund on or after
35the effective date of the act adding this section.
Section 55222.3 is added to the Revenue and Taxation
37Code, to read:
(a) A claim for refund that is otherwise valid under
39Section 55222 that is made in the case in which the amount ofbegin delete taxend delete
40begin insert feeend insert determined has not been paid in full shall be deemed to be a
P6 1timely filed claim for refund with respect to all subsequent
2payments applied to that determination.
3(b) For purposes of this section, “amount ofbegin delete taxend deletebegin insert feeend insert
determined”
4means an amount ofbegin delete tax,end deletebegin insert fee,end insert interest, or penalty, with respect to
5 a single determination made under Article 2 (commencing with
6Section 55061) or Article 4 (commencing with Section 55101) of
7Chapter 3.
8(c) This section shall apply to all claims for refund on or after
9the effective date of the act adding this section.
Section 60522.3 is added to the Revenue and Taxation
11Code, to read:
(a) A claim for refund that is otherwise valid under
13Sections 60522 and 60523 that is made in the case in which the
14amount of tax determined has not been paid in full shall be deemed
15to be a timely filed claim for refund with respect to all subsequent
16payments applied to that determination.
17(b) For purposes of this section, “amount of tax determined”
18means an amount of tax, interest, or penalty, with respect to a
19single determination made under Article 2 (commencing with
20Section 60301), Article 3 (commencing with Section 60310), or
21Article 4 (commencing with Section 60330) of Chapter 6.
22(c) This section
shall apply to all claims for refund on or after
23the effective date of the act adding this section.
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