California Revenue and Taxation Code 46524 – If the board fails to mail notice of action on a claim within six …
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If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
Terms Used In California Revenue and Taxation Code 46524
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20