Section 11553 Of Article 1. Claim For Refund From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 5. >> Article 1.

. 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.