BILL NUMBER: AB 1856 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY MARCH 29, 2016
AMENDED IN ASSEMBLY MARCH 17, 2016
INTRODUCED BY Assembly Member Dababneh
FEBRUARY 10, 2016
An act to add Section 6902.6 Sections
6902.6, 9152.3, 30362.2, 32402.3, 40112.3, 41101.3, 43452.3, 45652.3,
46502.3, 50140.3, 55222.3, and 60522.3 to the Revenue and
Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1856, as amended, Dababneh. Sales and use
Excise taxes: claim for refund: timing.
timely filed claims.
Existing sales and use tax laws establish
law establishes procedures by which a person may claim a refund
for an overpayment of the taxes imposed by those laws.
sales and use tax laws, 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, and for taxes and
fees 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 would, with respect to
each of the above-described laws, provide that a
claim that is otherwise valid, but valid that
is made in a the case in which
full payment of the amount of tax
determined determined, as defined, has not been
made, is a claim only for the purpose of tolling the
limitations period for filing a claim for refund and, for all other
purposes, would deem the claim filed on the date on which the full
payment of the tax is made. The bill would prohibit a credit or
refund for any payment for which the limitation period has expired
prior to filing the claim or any payment made more than seven years
prior to the date that full payment of the tax is made.
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 1. Section 6902.6 is added to the Revenue and Taxation
Code, to read:
6902.6. (a) A claim for refund that is otherwise valid under
Section 6904, but is made in a case in which full payment of
the amount of tax determined has not been made, shall be a claim
only for the purpose of tolling the limitations periods set forth in
Section 6902. For all other purposes, including the application of
Sections 6906, 6932, 6933, and 6934, the claim shall be deemed to be
filed on the date that full payment of the tax is made. However, a
credit or refund shall not be made or allowed for any payment for
which the applicable limitation period, as set forth in Section 6902,
has expired prior to the filing of the claim or any payment made
more than seven years prior to the date that full payment of the tax
is made. 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.
(b)
(c) This section shall apply only to claims for refunds
made on or after the effective date of the act adding this section.
SEC. 2. Section 9152.3 is added to the
Revenue and Taxation Code , to read:
9152.3. (a) A claim for refund that is otherwise valid under
Sections 9152 and 9153 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 8776),
Article 3 (commencing with Section 8801), or Article 4 (commencing
with Section 8826) 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.
SEC. 3. Section 30362.2 is added to the
Revenue and Taxation Code , to read:
30362.2. (a) A claim for refund that is otherwise valid under
Sections 30362 and 30363 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 30201),
Article 3 (commencing with Section 30221), or Article 4 (commencing
with Section 30241) 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.
SEC. 4. Section 32402.3 is added to the
Revenue and Taxation Code , to read:
32402.3. (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 4 (commencing
with Section 32301) 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.
SEC. 5. Section 40112.3 is added to the
Revenue and Taxation Code , to read:
40112.3. (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 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 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.
SEC. 6. Section 41101.3 is added to the
Revenue and Taxation Code , to read:
41101.3. (a) A claim for refund that is otherwise valid under
Sections 41101 and 41102 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 3 (commencing with Section 41070) or
Article 4 (commencing with Section 41080) 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.
SEC. 7. Section 43452.3 is added to the
Revenue and Taxation Code , to read:
43452.3. (a) A claim for refund that is otherwise valid under
Section 43452 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 43201) or
Article 5 (commencing with Section 43350) of Chapter 3.
(c) This section shall apply to all claims for refund on or after
the effective date of the act adding this section.
SEC. 8. Section 45652.3 is added to the
Revenue and Taxation Code , to read:
45652.3. (a) A claim for refund that is otherwise valid under
Section 45652 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 45201) or
Article 4 (commencing with Section 45351) of Chapter 3.
(c) This section shall apply to all claims for refund on or after
the effective date of the act adding this section.
SEC. 9. Section 46502.3 is added to the
Revenue and Taxation Code , to read:
46502.3. (a) A claim for refund that is otherwise valid under
Sections 46502 and 46503 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 46201),
Article 3 (commencing with Section 46251), or Article 4 (commencing
with Section 46301) of Chapter 3.
(c) This section shall apply to all claims for refund on or after
the effective date of the act adding this section.
SEC. 10. Section 50140.3 is added to the
Revenue and Taxation Code , to read:
50140.3. (a) A claim for refund that is otherwise valid under
Section 50140 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 50113) or
Article 4 (commencing with Section 50120.1) of Chapter 3.
(c) This section shall apply to all claims for refund on or after
the effective date of the act adding this section.
SEC. 11. Section 55222.3 is added to the
Revenue and Taxation Code , to read:
55222.3. (a) A claim for refund that is otherwise valid under
Section 55222 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 55061) or
Article 4 (commencing with Section 55101) of Chapter 3.
(c) This section shall apply to all claims for refund on or after
the effective date of the act adding this section.
SEC. 12. Section 60522.3 is added to the
Revenue and Taxation Code , to read:
60522.3. (a) A claim for refund that is otherwise valid under
Sections 60522 and 60523 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 60301),
Article 3 (commencing with Section 60310), or Article 4 (commencing
with Section 60330) 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.