{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40115","citation":"Rev. & Tax. Code, § 40115","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 5. Overpayments and Refunds [40111. - 40137.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [40111. - 40117.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-5/article-1"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-40115","source":"California Legislative Information bulk export (pubinfo)"}