{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43454","citation":"Rev. & Tax. Code, § 43454","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 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 5. Overpayments and Refunds [43451. - 43491.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [43451. - 43456.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-5/article-1"}],"history":"Added by Stats. 1981, Ch. 756, Sec. 3.   Effective September 25, 1981.","effective":"1981-09-25","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/43201\">43201</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 43201.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-43454","source":"California Legislative Information bulk export (pubinfo)"}