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Business Taxes Law Guide—Revision 2024
Timber Yield Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Chapter 7. Overpayments and Refunds
Article 1. Claim for Refund
Section 38605
38605. Notice of action on claim. Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.