§ 11553. — 11553. (Amended by Stats. 1974, Ch. 54.)

California § 11553.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 6.: PART 6. PRIVATE RAILROAD CAR TAX
• Ch. 5.: CHAPTER 5. Overpayments and Refunds
• Art. 1.: ARTICLE 1. Claim for Refund

Text

No credit or refund shall be allowed after four years from December 10 of the year in which the assessment is made or after six months from the date of overpayment, whichever period expires the later, unless a written claim is filed with the board within such period.

Legislative History

Amended by Stats. 1974, Ch. 54.