California Revenue and Taxation Code Section 11553

CA Rev & Tax Code § 11553 (2017)  

No credit or refund shall be allowed after four years from December 10 of the year in which the assessment is made or after six months from the date of overpayment, whichever period expires the later, unless a written claim is filed with the board within such period.

(Amended by Stats. 1974, Ch. 54.)

Last modified: October 25, 2018