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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 5. Overpayments and Refunds 43451-43491›ARTICLE 1. Claim for Refund 43451-43456

§ 43454

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 serve written notice of its action on the claimant, such service to be made as provided by Section 43201.

(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

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California Revenue and Taxation Code

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