Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2012
Cigarette and Tobacco Products Tax Law
CHAPTER 3.5. STAMPS AND METER MACHINES.1
Article 4. Refunds
30178. Claim; limitation period. No refund or credit for amounts overpaid for the purchase of stamps or meter register settings shall be allowed or approved after three years from the due date for payment of the purchase for which the overpayment was made, or with respect to a determination made pursuant to this chapter, after six months from the date the determination becomes final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within such period.
History.—Added by Stats. 1961, p. 2318, operative July 16, 1961.
1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.