California Legal Codes and Statutes

§ 60522.3

Added by Stats. 2016, Ch. 98, Sec. 12. (AB 1856) Effective January 1, 2017.
(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.

Cite this section

Cal. Rev. & Tax. Code § 60522.3 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-31-diesel-fuel-tax-law/chapter-8-overpayment-and-refunds/article-2-claim-for-refunds-of-licensed-suppliers-interstate-users-exempt-bus-operators-highway-vehicle-operators-and-end-sellers/section-60522.3

Other sections in Article 2 - Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers

§ 60521§ 60521.5§ 60522§ 60522.1§ 60522.2§ 60522.3§ 60523§ 60524§ 60525

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.