§ 4.82.300. Claims required.

Latest version.

A.

All tax refund claims, including claims for interest or penalties paid in connection with the payment of a tax, shall be presented to the director within one year of the date of payment, and, except as modified by this chapter, in the manner prescribed by Part 3 of Division 3.6 of Title 1 of the California Government Code (commencing with Section 900 thereof) for the claims to which that part applies by its own terms, as those provisions now exist or shall hereafter be amended, and as further provided by this chapter.

B.

References in this chapter to specific sections of the California Government Code shall refer to those provisions as they now exist or shall hereafter be amended.

(Ord. 27787.)

                    
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