California § 13104. 13104. (Repealed and added by Stats. 1961, Ch. 740.)

California Statutes

§ 13104. — 13104. (Repealed and added by Stats. 1961, Ch. 740.)

California § 13104.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 7.PART 7. INSURANCE TAXATION

Ch. 8.CHAPTER 8. Taxpayers’ Suits

This text of California § 13104. (13104. (Repealed and added by Stats. 1961, Ch. 740.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 13104. (2026).

Text

If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed with the board, the claimant may, prior to mailing of notice by the board of its action on the claim, 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.

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If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed with the board, the claimant may, prior to mailing of notice by the board of its action on the claim, 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.

Legislative History

Repealed and added by Stats. 1961, Ch. 740.

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Bluebook (online)

California § 13104., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13104..