Within 30 days after disallowing any claim in whole or in part the board shall give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1974, Ch. 991.)
Rev. & Tax. Code § 40115, under Claim for Refund.
Rev. & Tax. Code § 40115
Within 30 days after disallowing any claim in whole or in part the board shall give notice of its action to the claimant in the manner prescribed for service of notice of a deficiency determination.
(Added by Stats. 1974, Ch. 991.)