California Code of Regulations
Title 18 - Public Revenues
Division 5 - California Department of Tax and Fee Administration
Chapter 1 - Appeals
Article 3 - Claims for Refund
- Section 35033 - Persons Who May File a Claim for Refund; Limitations on Certain Claims
- Section 35034 - Limitation Period for a Claim for Refund
- Section 35035 - Failure to File a Timely Claim for Refund
- Section 35036 - General Contents of a Claim for Refund
- Section 35037 - Contents of a Claim for Refund Under Diesel Fuel Tax Law
- Section 35038 - Additional Requirements for a Claim for Refund Filed Under the Cigarette and Tobacco Products Tax Law
- Section 35039 - Filing a Claim for Refund
- Section 35040 - Assignment and Acknowledgment of a Claim for Refund
- Section 35041 - Request for Additional Documentary Evidence
- Section 35042 - Action on a Claim for Refund
- Section 35043 - Discretion to Grant or Deny an Appeals Conference on a Claim for Refund
- Section 35044 - Credits and Offsets May Reduce a Refund
- Section 35045 - Combined Claim for Refund on Behalf of Class of Taxpayers
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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