Rev. & Tax. Code, § 41104 · Article 1. Claim for Refund

Rev. & Tax. Code, § 41104

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Within 30 days after disallowing any claim in whole or in part the department shall give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determination.

Notes and commentary — not statutory text

History

Amended by Stats. 2021, Ch. 432, Sec. 104. (SB 824) Effective January 1, 2022.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=41104.
Text hash: sha256 ac9c6653572f008aef3d173bc33b4b36f765736d3d25418c086b172e4171f03f
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.