{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32404","citation":"Rev. & Tax. Code, § 32404","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 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 8. Overpayments and Refunds [32401. - 32440.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-8"},{"name":"ARTICLE 1. Claim for Refund [32401. - 32407.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-8/article-1"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>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 <a href=\"/rtc/32271\">32271</a>.</p>","text":"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 32271.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-32404","source":"California Legislative Information bulk export (pubinfo)"}