Revenue and Taxation Code section 11553

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.

Source: Section 11553, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11553. (updated Jan. 1, 1974; accessed Nov. 2, 2026).

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Up to date

Verified:
Nov. 2, 2026

§ 11553's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_11553

Original Source: Section 11553, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11553. (last accessed May 12, 2025).