Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 7. Overpayments and Refunds

Article 1. Claim for Refund

Section 6906

6906. Notice of action on claim. Within 30 days after disallowing any claim in whole or in part the board shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.

Sufficiency of service of notice on corporation.—Where a corporation's claim for refund shows the address of the corporation's principal office, the names of the corporation's own counsel with their address at the corporation's principal office, and the name of the corporation's outside counsel with a different address, a notice of a denial of a claim for refund mailed only to the corporation's principal office is sufficient. Pacific Gas and Electric Co. v. State Board of Equalization (1955) 134 Cal.App.2d 149, appeal dismissed (1956) 350 U.S. 979.