Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 11553

11553. Time for filing claims. 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.

History.—Stats. 1957, p. 2022, in effect September 11, 1957, substantially revised this section, which formerly provided for a limitation of three years from the "date of overpayment." Stats. 1974, Ch. 54, p. 121, in effect January 1, 1975, substituted "four" for "three", and substituted "December 10" for "the first Monday in August".