Within 30 days after disallowing any claim for refund or credit for overpayment of a landing fee in whole or in part, the department shall serve notice of its action on the claimant, either personally or by mail. If served by mail, service shall be made pursuant to Section 1013 of the Code of Civil Procedure and shall be addressed to the licensee at his or her address as it appears in the records of the department, but the service shall be deemed complete at the time of the deposit of the notice in the mail without extension of time for any reason.
(Amended by Stats. 2017, Ch. 26, Sec. 25. (SB 92) Effective June 27, 2017.)