California Assembly Bill AB1856 Amended / Bill

 BILL NUMBER: AB 1856AMENDED 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.