Revenue and Taxation Code § 43453
‹ § 43452.3§ 43454 ›Open in browserleginfo ↗43453.
Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)