California Revenue and Taxation Code Section 12981

CA Rev & Tax Code § 12981 (2017)  

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.

(Amended by Stats. 1961, Ch. 740.)

Last modified: October 25, 2018