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.
Cal. Rev. & Tax. Code § 11553
Claim for Refund
Applied in 1 court decision — leading case ACF Industries, Inc. v. California State Board of Equalization (1986)
Most recently applied in ACF Industries, Inc. v. California State Board of Equalization (December 1986)
Amended by Stats. 1974, Ch. 54.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.