Section 6902.6 - Claim for refund when amount of tax determined not paid in full(a) A claim for refund that is otherwise valid under Sections 6902 and 6904 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 6481), Article 3 (commencing with Section 6511), or Article 4 (commencing with Section 6536) of Chapter 5.(c) This section shall apply only to claims for refunds made on or after the effective date of the act adding this section.Ca. Rev. and Tax. Code § 6902.6
Added by Stats 2016 ch 98 (AB 1856),s 1, eff. 1/1/2017.