BlackletterCalifornia law

Revenue and Taxation Code § 41104

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 41104Official source ↗

Amended by Stats. 2021, Ch. 432, Sec. 104. (SB 824) Effective January 1, 2022.

Within 30 days after disallowing any claim in whole or in part the department shall give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determination.