We disallowed the contribution you requested. Unless you have
filed a timely return, we cannot allow a credit or refund after the later
of:
- Four years from the original due date of the return;
- Four years from the date you filed the return, if filed within the extension period, or
- One year from the date you overpaid your income taxes
Why did I receive this notice code?
In order to contribute to a certain fund you need to have an available
overpayment. Your overpayment is available only during the California
statute of limitation period. By law, the statute of limitations period
is the time during which you may file a claim for refund. If
that time has expired when you file a tax return, the credit for the
overpayment becomes unavailable.
Revenue and Taxation Code section 19306
What do I need to do?
If you agree, just update your records. You do not need to contact us.
If you do not agree, please contact us.
General Information about your notice.