Skip to content

Earlier editions: 2020-112018-112026-09

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 · 2026-10 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.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.