California Revenue and Taxation Code 12982 – If the claim for refund or credit is presented to the commissioner he …
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If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the claim.
(Amended by Stats. 1961, Ch. 740.)
Terms Used In California Revenue and Taxation Code 12982
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20