Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 5. Overpayments and Refunds.
Article 1. Claim for Refund
41104. Notice of action on claim. 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.
History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "shall give".