{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55224","citation":"Rev. & Tax. Code, § 55224","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 5. Overpayments and Refunds [55221. - 55281.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [55221. - 55226.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-5/article-1"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","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 pursuant to Section <a href=\"/rtc/55061\">55061</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 55061.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-55224","source":"California Legislative Information bulk export (pubinfo)"}