Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 6. Overpayments and Refunds [30361 - 30421]
( Chapter 6 added by Stats. 1959, Ch. 1040. ) ARTICLE 1. Claim for Refund [30361 - 30367]
( Article 1 added by Stats. 1959, Ch. 1040. ) 30365.
Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant in the manner prescribed for the service of a notice of a deficiency determination.
(Added by Stats. 1959, Ch. 1040.)