{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46505","citation":"Rev. & Tax. Code, § 46505","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 5. Overpayments and Refunds [46501. - 46551.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [46501. - 46507.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-5/article-1"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","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, the service to be made as provided by Section <a href=\"/rtc/46202\">46202</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, the service to be made as provided by Section 46202.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-46505","source":"California Legislative Information bulk export (pubinfo)"}