BlackletterCalifornia law

Revenue and Taxation Code § 12981

ARTICLE 2. Refund or Credit for Collected Taxes

Current as of September 28, 2026Rev. & Tax. Code, § 12981Official source ↗

Amended by Stats. 1961, Ch. 740.

Within 30 days after disallowing any claim for refund or credit in whole or in part the board shall mail notice of its action to the claimant at its address as it appears in the records of the board.