BlackletterCalifornia law

Revenue and Taxation Code § 12982

ARTICLE 2. Refund or Credit for Collected Taxes

Current as of September 28, 2026Rev. & Tax. Code, § 12982Official source ↗Ask about this

Amended by Stats. 1961, Ch. 740.

If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the claim.