DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 8. Overpayments and Refunds 32401-32440›ARTICLE 1. Claim for Refund 32401-32407

§ 32404

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, such service to be made as provided by Section 32271.

(Added by Stats. 1955, Ch. 1842.)

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California Revenue and Taxation Code

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