{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41104","citation":"Rev. & Tax. Code, § 41104","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [41100. - 41106.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-5/article-1"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 104.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>Within 30 days after disallowing any claim in whole or in part the department 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 department 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-41104","source":"California Legislative Information bulk export (pubinfo)"}