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
§ 12982
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the claim.
(Amended by Stats. 1961, Ch. 740.)
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