DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 6. Overpayments and Refunds 30361-30421›ARTICLE 1. Claim for Refund 30361-30367

§ 30365

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant in the manner prescribed for the service of a notice of a deficiency determination.

(Added by Stats. 1959, Ch. 1040.)

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California Revenue and Taxation Code

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