§ 11553
48 words·~1 min read·
/ca/revenue-and-taxation-code/11553A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.