Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 7. OVERPAYMENTS AND REFUNDS
Article 1. Claim for Refund
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.