California Revenue and Taxation Code

§ 5097

RTC § 5097 Effective Jan 1, 2025Div. 1 · Part 9 · Ch. 5 · Art. 1

Statute text

(a)An order for a refund under this article shall not be made, except on a claim:

(1)Verified by the person who paid the tax, their guardian, executor, trustee, or administrator.

(2)Except as provided in paragraph (3) or (4), filed within four years after making the payment sought to be refunded, within one year after the mailing of notice as prescribed in Section 2635, within the period agreed to as provided in Section 532.1, or within 60 days of the date of the notice prescribed by subdivision (a) of Section 4836, whichever is later.

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Legislative history

Amended by Stats. 2024, Ch. 922, Sec. 2. (AB 3134) Effective January 1, 2025.