GroundRules
RTC § 11553
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]
- CHAPTER 5. Overpayments and Refunds [11551. - 11597.]
- ARTICLE 1. Claim for Refund [11551. - 11555.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON