Section 60522 Of Article 2. Claim For Refunds Of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, And End Sellers From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 8. >> Article 2.
60522
. (a) Except as provided in subdivision (b), no refund under
Section 60521 shall be approved by the board after three years from
the last day of the month following the reporting period for which
the overpayment was made, or, with respect to determinations made
under Article 2 (commencing with Section 60301), Article 3
(commencing with Section 60310), or Article 4 (commencing with
Section 60330) of Chapter 6, after six months from the date the
determinations became final, or after six months from the date of
overpayment, whichever period expires the later, unless a claim
therefor is filed with the board within that period. No credit shall
be approved by the board after the expiration of the period unless a
claim for credit is filed with the board within that period or unless
the claim relates to a period for which a waiver has been given
pursuant to Section 60317.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 60317 if a claim therefor is filed
with the board before the expiration of the period agreed upon.