Section 12982.

Cal. Revenue and Taxation Code - RTC § 12982.
in effect
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If the claim for refund or credit is presented to the commissioner he shall forthwith transmit it to the board, together with a statement of any information he may have concerning the subject of the claim.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 12982. — Section 12982 | Revenue and Taxation Code - RTC | Corpus