Lenticular Clouds (lens shaped clouds) can form in the crest of the mountain waves if the air is moist. Roll Clouds can also occur in the rotors below the waves if the air is moist. These clouds are a good indication of the presence of mountain waves but, if the air is dry, there may not be any cloud to see.
Statute of Limitations. The statute of limitations for taxpayers to receive refunds is three years from the date the return was filed or two years from the date any tax was paid for the tax year in question. This doesn&amp;rsquo;t preclude you from filing a return.
Claim for Refund â Time Limit. There is a time limit to request a refund from the California Franchise Tax Board. Generally, you can file a refund claim until the latter of four years from the due date of your tax return, or one year from the date of overpayment. In most cases, you may only request a refund when you have paid the full amount due.