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Business Taxes Law Guide—Revision 2024
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
Section 40112.3
40112.3. Refund claim where tax has not been paid in full; timely filing. (a) A claim for refund that is otherwise valid under Sections 40112 and 40113 that is made in the case in which the amount of surcharge 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 surcharge determined" means an amount of surcharge, interest, or penalty, with respect to a single determination made under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) 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.