(a) A claim for refund that is otherwise valid under Section 19322, but that is made in the case in which payment of the entire tax assessed or asserted has not been made, shall be a claim only for purposes of tolling the time periods set forth in Section 19306. For all other purposes (including the application of Sections 19323, 19324, 19331, 19335, 19384, and 19385) the claim shall be deemed filed on the date that full payment of the tax is made. However, no credit or refund may be made or allowed for any payment made more than seven years before the date that full payment of the tax is made.
(b) This section shall apply to all claims for refund filed on or after the effective date of the act adding this section, without regard to taxable year.
(Added by Stats. 2001, Ch. 920, Sec. 25. Effective January 1, 2002.)
Last modified: October 25, 2018