Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 2 - Special Taxes and Fees
Article 3 - Claims for Refund
Section 5231 - Limitation Period for Claim for Refund

Cal. Code Regs. tit. 18 § 5231

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Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 5231 - Limitation Period for Claim for Refund
(a) A refund requested in a claim for refund cannot be approved, unless the claim for refund is filed within the time periods provided in this section:
(b) General Limitation Periods. In general, a claim for refund is timely if it is filed prior to the expiration of the last of the following time periods:
(1) Three years from the last day of the calendar month following the close of the reporting period for which the overpayment was made;
(2) Six months from the date the determination became final, if the overpayment was made under the notice of determination; or
(3) Six months from the date of the overpayment.
(c) Alcoholic Beverages Tax Law. Subdivision (b)(1) does not apply to claims for refund filed under the Alcoholic Beverage Tax Law. In lieu thereof, any such claim for refund is timely if filed within three years from the 15th day of the calendar month following the close of the period for which the overpayment being claimed was made.
(d) Tax on Insurers Law. Subdivision (b)(1) does not apply to claims for refund filed under the Tax on Insurers Law. In lieu thereof, any such claim for refund is timely if filed within four years after April 1st of the year following the year for which the overpayment was made. A claim for refund filed under the Tax on Insurers Law may be filed in accordance with section 5233 or may be filed with the Commissioner of Insurance.
(e) Waivers.
(1) In addition, where a claimant has executed a waiver extending the statute of limitation for assessment applicable to a reporting period, any claim for refund filed with regard to that reporting period during the time agreed to in the waiver will be timely filed.
(2) This subdivision regarding waivers does not apply to claims for refund filed under the Tax on Insurers Law.
(f) Financially Disabled Individuals.
(1) The periods described in subdivision (b) of this section are suspended during any period of an individual's life that the individual is financially disabled.
(2) An individual is financially disabled if:
(A) The individual is unable to manage his or her financial affairs by reason of a medically determinable physical or mental impairment of the individual that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months; and
(B) Proof of the individual's impairment is provided.
(3) An individual is not financially disabled during any period that the individual's spouse or any other person is authorized to act on behalf of the individual in financial matters.
(4) This subdivision does not apply to claims for refund filed under the Tax on Insurers Law.

Cal. Code Regs. Tit. 18, § 5231

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Repealer of subsections (d)-(d)(3), (f)-(i) and (l), subsection relettering, amendment of newly designated subsections (e)(2), (f)(1) and (f)(4) and amendment of NOTE filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
3. Repealer of subsections (d)-(d)(3), (f)-(i) and (l), subsection relettering, amendment of newly designated subsections (e)(2) and (f)(4) and amendment of NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
4. Repealer of subsections (d)-(d)(3), (f)-(i) and (l), subsection relettering, amendment of newly designated subsections (e)(2) and (f)(4) and amendment of NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
5. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
6. Repealer of subsections (d)-(d)(3), (f)-(i) and (l), subsection relettering, amendment of newly designated subsections (e)(2) and (f)(4) and amendment of NOTE filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
7. Change without regulatory effect amending subsections (a) and (f)(1) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Sections 12978, 32402, 32402.1 and 32407, Revenue and Taxation Code.

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Repealer of subsections (d)-(d)(3), (f)-(i) and (l), subsection relettering, amendment of newly designated subsections (e)(2), (f)(1) and (f)(4) and amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9/17/2018 or emergency language will be repealed by operation of law on the following day.
3. Repealer of subsections (d)-(d)(3), (f)-(i) and (l), subsection relettering, amendment of newly designated subsections (e)(2) and (f)(4) and amendment of Note refiled 9-17-2018 as an emergency; operative 9/17/2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
4. Repealer of subsections (d)-(d)(3), (f)-(i) and (l), subsection relettering, amendment of newly designated subsections (e)(2) and (f)(4) and amendment of Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
5. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
6. Repealer of subsections (d)-(d)(3), (f)-(i) and (l), subsection relettering, amendment of newly designated subsections (e)(2) and (f)(4) and amendment of Note filed 3-19-2019; operative 3/19/2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
7. Change without regulatory effect amending subsections (a) and (f)(1) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).