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DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 5. Overpayments and Refunds 11551-11597›ARTICLE 1. Claim for Refund 11551-11555

§ 11553

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

No credit or refund shall be allowed after four years from December 10 of the year in which the assessment is made or after six months from the date of overpayment, whichever period expires the later, unless a written claim is filed with the board within such period.

(Amended by Stats. 1974, Ch. 54.)

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California Revenue and Taxation Code

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