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 ↗

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.