{"data":{"id":"us-ca/rtc-30365","jurisdiction":"us-ca","citation":"RTC § 30365","heading":"","body":"Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant in the manner prescribed for the service of a notice of a deficiency determination.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 6. Overpayments and Refunds [30361. - 30421.]","ARTICLE 1. Claim for Refund [30361. - 30367.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"3d33b6dd15d7c8a457f22aa5e1a514d7da1dc6aea58471e3518261d03f7f71b7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30364","next":"us-ca/rtc-30366"},"notice":"GroundRules: Original legal text. Not legal advice."}