Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
465.0000 REMEDIES OF TAXPAYERS
(2) Claims for Refund
465.0143 Limitation Period. As a result of the decision in Holland Furnace Co. v. State Board of Equalization (1960) 177 Cal.App.2d 672, 675–76, the Board interprets section 6902 to provide that a claim is timely if filed within six months of the payment of the tax which is the subject of the claim, without regard to whether the tax was paid pursuant to a determination or was self assessed. 1/18/96.