DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 7. Overpayments and Refunds 6901-6981›ARTICLE 1. Claim for Refund 6901-6909

§ 6906

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

(Added by Stats. 1941, Ch. 36.)

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California Revenue and Taxation Code

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