DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 5. Overpayments and Refunds 50139-50151›ARTICLE 1. Claim for Refund 50139-50142.2

§ 50142

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · 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 pursuant to Section 50113.

(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

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California Revenue and Taxation Code

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