Section 8128 Of Article 2. Claim For Refund From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 7. >> Article 2.
8128
. (a) Except as provided in subdivision (b) no refund under
this article shall be approved by the board after three years from
the last day of the month following the month for which the
overpayment was made, or with respect to determinations made under
Article 3, 4, or 5 of Chapter 5 of this part, after six months from
the date the determinations become 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 that period
unless a claim for credit is filed with the board within that period,
or unless the credit relates to a period for which a waiver is given
pursuant to Section 7676.
(b) A refund may be approved by the board for any period for which
a waiver is given under Section 7676 if a claim therefor is filed
with the board before the expiration of the period agreed upon.