California Revenue and Taxation Code 12978 – No credit or refund shall be allowed or approved after four years …
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No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment was made, or with respect to a deficiency assessment made under Article 3 (commencing with Section 12421) of Chapter 4 after six months from the date the deficiency assessment becomes final, or after six months from the date of the overpayment, whichever period expires the later, unless a claim therefor is filed with the commissioner or the board within that period.
(Amended by Stats. 1982, Ch. 454, Sec. 153.)
Terms Used In California Revenue and Taxation Code 12978
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20