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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
465.0000 Remedies of Taxpayers
Annotation 465.0142
(b) Refund
(2) Claims for Refund
465.0142 Limitation Period. When the last day for waiving the statute of limitations (Revenue and Taxation Code section 6488), filing a petition for redetermination (Revenue and Taxation Code section 6561), filing a claim for refund (Revenue and Taxation Code section 6902), filing a suit for refund (Revenue and Taxation Code sections 6933 and 6934), or issuing a determination of sales and use taxes due (Revenue and Taxation Code section 6487), is computed by excluding the first day and including the last of the specified number of days and when the last day of that number is a Saturday, Sunday, or holiday, the action will still be timely if performed on the first day following which is not a Saturday, Sunday, or holiday. 2/17/77.