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DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 5. Overpayments and Refunds 40111-40137›ARTICLE 1. Claim for Refund 40111-40117

§ 40115

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 give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determination.

(Added by Stats. 1974, Ch. 991.)

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California Revenue and Taxation Code

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