California Revenue and Taxation Code

§ 11553

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 11553Div. 2 · Part 6 · Ch. 5 · Art. 1

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1974, Ch. 54.