Article 3. Claims for Refund | Midpage

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California Code of Regulations

Division 2.1. State Board of Equalization — Rules for Tax Appeals

Chapter 2. Special Taxes and Fees

Article 3. Claims for Refund

Article 3. Claims for Refund

State of California

5230Persons Who May File a Claim for Refund; Limitations on Certain Claims.5231Limitation Period for Claim for Refund.5231.5Failure to File Timely Claim for Refund.5232General Contents of Claims for Refund.5232.4Contents of Claims for Refund Under Diesel Fuel Tax Law. [Repealed]5232.6Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcoholic Beverages.5232.8Additional Requirements for Claims for Refund Filed under the Cigarette and Tobacco Products Tax Law. [Repealed]5233Filing Claims for Refund.5234Assignment and Acknowledgment of Claim for Refund.5234.5Review Process for Claims for Refund and Requests for Additional Information.5235Action on the Claim for Refund.5236Discretion to Grant or Deny Appeals Conferences and Oral Hearings on Claims for Refund.5237Chief Deputy Director Approval Required for Refunds Over $100,000.5238Credits and Offsets May Reduce Refunds.5239Combined Claims for Refund on Behalf of Class of Taxpayers. [Repealed]