{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38605","citation":"Rev. & Tax. Code, § 38605","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 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 7. Overpayments and Refunds [38601. - 38631.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-7"},{"name":"ARTICLE 1. Claim for Refund [38601. - 38607.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-7/article-1"}],"history":"Added by Stats. 1976, Ch. 176.","effective":null,"html":"<p>Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.</p>","text":"Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-38605","source":"California Legislative Information bulk export (pubinfo)"}