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DIVISION 2. OTHER TAXES 6001-60709›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 7. Cancellations and Refunds 12951-12984›ARTICLE 2. Refund or Credit for Collected Taxes 12977-12984

§ 12981

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to the claimant at its address as it appears in the records of the board.

(Amended by Stats. 1961, Ch. 740.)

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California Revenue and Taxation Code

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