DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 5. Overpayments and Refunds 55221-55281›ARTICLE 1. Claim for Refund 55221-55226
§ 55224
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 55061.
(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
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