Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 6. Private Railroad Car Tax
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
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".