Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]

  ( Part 14 added by Stats. 1955, Ch. 1842. )
  

CHAPTER 8. Overpayments and Refunds [32401 - 32440]

  ( Chapter 8 added by Stats. 1955, Ch. 1842. )
  

ARTICLE 1. Claim for Refund [32401 - 32407]
  ( Article 1 added by Stats. 1955, Ch. 1842. )

  
32404.  

Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant, such service to be made as provided by Section 32271.

(Added by Stats. 1955, Ch. 1842.)