Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11553 — Claim for Refund
Cal. Rev. & Tax. Code § 11553
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 11553 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.
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.