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Business Taxes Law Guide – Revision 2024
 

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 6. Overpayments and Refunds

Article 1. Claim for Refund

Section 30365


30365. Notice of action. 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.