{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12981","citation":"Rev. & Tax. Code, § 12981","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 7. Cancellations and Refunds [12951. - 12984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-7"},{"name":"ARTICLE 2. Refund or Credit for Collected Taxes [12977. - 12984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-7/article-2"}],"history":"Amended by Stats. 1961, Ch. 740.","effective":null,"html":"<p>Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to the claimant at its address as it appears in the records of the board.</p>","text":"Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to the claimant at its address as it appears in the records of the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refund-or-credit-for-collected-taxes-12981","source":"California Legislative Information bulk export (pubinfo)"}