BlackletterCalifornia law

Revenue and Taxation Code § 50142

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 50142Official source ↗

Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.

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 50113.