{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45654","citation":"Rev. & Tax. Code, § 45654","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 5. Overpayments and Refunds [45651. - 45801.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [45651. - 45656.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-5/article-1"}],"history":"Added by Stats. 1987, Ch. 1319, Sec. 6.   Effective September 28, 1987.","effective":"1987-09-28","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 pursuant to Section <a href=\"/rtc/45201\">45201</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 pursuant to Section 45201.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-45654","source":"California Legislative Information bulk export (pubinfo)"}