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California · Through 2026-09-13

RTC § 12982

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 7. INSURANCE TAXATION [12001. - 13170.]
  4. CHAPTER 7. Cancellations and Refunds [12951. - 12984.]
  5. ARTICLE 2. Refund or Credit for Collected Taxes [12977. - 12984.]

If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the claim.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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