us-ca/statute/rtc/17061

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us-ca/statute/rtc/17061 · Axiom

4 rulesAll 2 subsections

(a)In the case of a person entitled to a refund pursuant…∀ 2#

(a) In the case of a person entitled to a refund pursuant to Section 1176 of the Unemployment Insurance Code, there shall be a credit against the tax imposed under this part in the amount of such refund. If the tax due after deduction of any other credit under this part is less than the credit allowable pursuant to this section, the difference shall be a tax refund.

(b)If the Franchise Tax Board disallows the refund or…∀ 2#

(b) If the Franchise Tax Board disallows the refund or credit provided for by this section, the Franchise Tax Board shall notify the claimant accordingly. The Franchise Tax Board’s action upon the credit or refund is final unless the claimant files a protest with the Director of Employment Development pursuant to Section 1176.5 of the Unemployment Insurance Code. None of the remedies provided by this part shall be available to such claimant.

(Amended by Stats. 1977, Ch. 1252.)

in view

Whole section

Encodings · 4

unemployment_insurance_section_1176_refund_creditCA rtc § 17061 (a) · derived

Cal. Rev. & Tax. Code § 17061(a)

name: unemployment_insurance_section_1176_refund_credit
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Cal. Rev. & Tax. Code § 17061(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ca/statute/rtc/17061
          excerpt: >-
            there shall be a credit against the tax imposed under this part in
            the amount of such refund
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ca/statute/rtc/17061
          excerpt: >-
            person entitled to a refund pursuant to Section 1176 of the
            Unemployment Insurance Code
versions:
  - effective_from: '2009-01-01'
    formula: >-
      if entitled_to_refund_under_unemployment_insurance_code_section_1176:
      refund_amount_under_unemployment_insurance_code_section_1176 else: 0

unemployment_insurance_section_1176_excess_credit_tax_refundCA rtc § 17061 (a) · derived

Cal. Rev. & Tax. Code § 17061(a)

name: unemployment_insurance_section_1176_excess_credit_tax_refund
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Cal. Rev. & Tax. Code § 17061(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ca/statute/rtc/17061
          excerpt: >-
            If the tax due after deduction of any other credit under this part
            is less than the credit allowable pursuant to this section, the
            difference shall be a tax refund.
versions:
  - effective_from: '2009-01-01'
    formula: >-
      max(0, unemployment_insurance_section_1176_refund_credit -
      tax_due_after_deduction_of_any_other_credit_under_this_part)

franchise_tax_board_action_on_section_credit_or_refund_finalCA rtc § 17061 (b) · derived

Cal. Rev. & Tax. Code § 17061(b)

name: franchise_tax_board_action_on_section_credit_or_refund_final
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Cal. Rev. & Tax. Code § 17061(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-ca/statute/rtc/17061
          excerpt: >-
            The Franchise Tax Board’s action upon the credit or refund is final
            unless the claimant files a protest with the Director of Employment
            Development pursuant to Section 1176.5
versions:
  - effective_from: '2009-01-01'
    formula: >-
      franchise_tax_board_disallows_section_credit_or_refund

      and not
      claimant_files_protest_with_director_of_employment_development_under_unemployment_insurance_code_section_1176_5

remedies_under_this_part_available_for_disallowed_section_credit_or_refund_claimCA rtc § 17061 (b) · derived

Cal. Rev. & Tax. Code § 17061(b)

name: >-
  remedies_under_this_part_available_for_disallowed_section_credit_or_refund_claim
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Cal. Rev. & Tax. Code § 17061(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ca/statute/rtc/17061
          excerpt: >-
            None of the remedies provided by this part shall be available to
            such claimant.
versions:
  - effective_from: '2009-01-01'
    formula: not franchise_tax_board_disallows_section_credit_or_refund

▸rulespec code

Shown source

statutes/rtc/17061.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

unemployment_insurance_section_1176_refund_credit

Derived(a) in text ↖

source: Cal. Rev. & Tax. Code § 17061(a)

- name: unemployment_insurance_section_1176_refund_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Cal. Rev. & Tax. Code § 17061(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/statute/rtc/17061
            excerpt: >-
              there shall be a credit against the tax imposed under this part in the amount of such
              refund
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ca/statute/rtc/17061
            excerpt: >-
              person entitled to a refund pursuant to Section 1176 of the Unemployment Insurance
              Code
  versions:
    - effective_from: '2009-01-01'
      formula: >-
        if entitled_to_refund_under_unemployment_insurance_code_section_1176:
        refund_amount_under_unemployment_insurance_code_section_1176 else: 0

unemployment_insurance_section_1176_excess_credit_tax_refund

Derived(a) in text ↖

source: Cal. Rev. & Tax. Code § 17061(a)

- name: unemployment_insurance_section_1176_excess_credit_tax_refund
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Cal. Rev. & Tax. Code § 17061(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/statute/rtc/17061
            excerpt: >-
              If the tax due after deduction of any other credit under this part is less than the
              credit allowable pursuant to this section, the difference shall be a tax refund.
  versions:
    - effective_from: '2009-01-01'
      formula: >-
        max(0, unemployment_insurance_section_1176_refund_credit -
        tax_due_after_deduction_of_any_other_credit_under_this_part)

franchise_tax_board_action_on_section_credit_or_refund_final

Derived(b) in text ↖

source: Cal. Rev. & Tax. Code § 17061(b)

- name: franchise_tax_board_action_on_section_credit_or_refund_final
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Cal. Rev. & Tax. Code § 17061(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-ca/statute/rtc/17061
            excerpt: >-
              The Franchise Tax Board’s action upon the credit or refund is final unless the
              claimant files a protest with the Director of Employment Development pursuant to
              Section 1176.5
  versions:
    - effective_from: '2009-01-01'
      formula: >-
        franchise_tax_board_disallows_section_credit_or_refund

        and not
        claimant_files_protest_with_director_of_employment_development_under_unemployment_insurance_code_section_1176_5

remedies_under_this_part_available_for_disallowed_section_credit_or_refund_claim

Derived(b) in text ↖

source: Cal. Rev. & Tax. Code § 17061(b)

- name: remedies_under_this_part_available_for_disallowed_section_credit_or_refund_claim
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Cal. Rev. & Tax. Code § 17061(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ca/statute/rtc/17061
            excerpt: None of the remedies provided by this part shall be available to such claimant.
  versions:
    - effective_from: '2009-01-01'
      formula: not franchise_tax_board_disallows_section_credit_or_refund

loading…

4 rulesAll 2 subsections

Official source

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(a)In the case of a person entitled to a refund pursuant…∀ 2#

(b)If the Franchise Tax Board disallows the refund or…∀ 2#

(Amended by Stats. 1977, Ch. 1252.)

in view

Whole section

Encodings · 4

unemployment_insurance_section_1176_refund_creditCA rtc § 17061 (a) · derived

Cal. Rev. & Tax. Code § 17061(a)

name: unemployment_insurance_section_1176_refund_credit
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Cal. Rev. & Tax. Code § 17061(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ca/statute/rtc/17061
          excerpt: >-
            there shall be a credit against the tax imposed under this part in
            the amount of such refund
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ca/statute/rtc/17061
          excerpt: >-
            person entitled to a refund pursuant to Section 1176 of the
            Unemployment Insurance Code
versions:
  - effective_from: '2009-01-01'
    formula: >-
      if entitled_to_refund_under_unemployment_insurance_code_section_1176:
      refund_amount_under_unemployment_insurance_code_section_1176 else: 0

unemployment_insurance_section_1176_excess_credit_tax_refundCA rtc § 17061 (a) · derived

Cal. Rev. & Tax. Code § 17061(a)

name: unemployment_insurance_section_1176_excess_credit_tax_refund
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Cal. Rev. & Tax. Code § 17061(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ca/statute/rtc/17061
          excerpt: >-
            If the tax due after deduction of any other credit under this part
            is less than the credit allowable pursuant to this section, the
            difference shall be a tax refund.
versions:
  - effective_from: '2009-01-01'
    formula: >-
      max(0, unemployment_insurance_section_1176_refund_credit -
      tax_due_after_deduction_of_any_other_credit_under_this_part)

franchise_tax_board_action_on_section_credit_or_refund_finalCA rtc § 17061 (b) · derived

Cal. Rev. & Tax. Code § 17061(b)

name: franchise_tax_board_action_on_section_credit_or_refund_final
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Cal. Rev. & Tax. Code § 17061(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-ca/statute/rtc/17061
          excerpt: >-
            The Franchise Tax Board’s action upon the credit or refund is final
            unless the claimant files a protest with the Director of Employment
            Development pursuant to Section 1176.5
versions:
  - effective_from: '2009-01-01'
    formula: >-
      franchise_tax_board_disallows_section_credit_or_refund

      and not
      claimant_files_protest_with_director_of_employment_development_under_unemployment_insurance_code_section_1176_5

remedies_under_this_part_available_for_disallowed_section_credit_or_refund_claimCA rtc § 17061 (b) · derived

Cal. Rev. & Tax. Code § 17061(b)

name: >-
  remedies_under_this_part_available_for_disallowed_section_credit_or_refund_claim
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: Cal. Rev. & Tax. Code § 17061(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-ca/statute/rtc/17061
          excerpt: >-
            None of the remedies provided by this part shall be available to
            such claimant.
versions:
  - effective_from: '2009-01-01'
    formula: not franchise_tax_board_disallows_section_credit_or_refund

▸rulespec code

Shown source

statutes/rtc/17061.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

unemployment_insurance_section_1176_refund_credit

Derived(a) in text ↖

source: Cal. Rev. & Tax. Code § 17061(a)

- name: unemployment_insurance_section_1176_refund_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Cal. Rev. & Tax. Code § 17061(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/statute/rtc/17061
            excerpt: >-
              there shall be a credit against the tax imposed under this part in the amount of such
              refund
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ca/statute/rtc/17061
            excerpt: >-
              person entitled to a refund pursuant to Section 1176 of the Unemployment Insurance
              Code
  versions:
    - effective_from: '2009-01-01'
      formula: >-
        if entitled_to_refund_under_unemployment_insurance_code_section_1176:
        refund_amount_under_unemployment_insurance_code_section_1176 else: 0

unemployment_insurance_section_1176_excess_credit_tax_refund

Derived(a) in text ↖

source: Cal. Rev. & Tax. Code § 17061(a)

- name: unemployment_insurance_section_1176_excess_credit_tax_refund
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Cal. Rev. & Tax. Code § 17061(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/statute/rtc/17061
            excerpt: >-
              If the tax due after deduction of any other credit under this part is less than the
              credit allowable pursuant to this section, the difference shall be a tax refund.
  versions:
    - effective_from: '2009-01-01'
      formula: >-
        max(0, unemployment_insurance_section_1176_refund_credit -
        tax_due_after_deduction_of_any_other_credit_under_this_part)

franchise_tax_board_action_on_section_credit_or_refund_final

Derived(b) in text ↖

source: Cal. Rev. & Tax. Code § 17061(b)

- name: franchise_tax_board_action_on_section_credit_or_refund_final
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Cal. Rev. & Tax. Code § 17061(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-ca/statute/rtc/17061
            excerpt: >-
              The Franchise Tax Board’s action upon the credit or refund is final unless the
              claimant files a protest with the Director of Employment Development pursuant to
              Section 1176.5
  versions:
    - effective_from: '2009-01-01'
      formula: >-
        franchise_tax_board_disallows_section_credit_or_refund

        and not
        claimant_files_protest_with_director_of_employment_development_under_unemployment_insurance_code_section_1176_5

remedies_under_this_part_available_for_disallowed_section_credit_or_refund_claim

Derived(b) in text ↖

source: Cal. Rev. & Tax. Code § 17061(b)

- name: remedies_under_this_part_available_for_disallowed_section_credit_or_refund_claim
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: Cal. Rev. & Tax. Code § 17061(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-ca/statute/rtc/17061
            excerpt: None of the remedies provided by this part shall be available to such claimant.
  versions:
    - effective_from: '2009-01-01'
      formula: not franchise_tax_board_disallows_section_credit_or_refund