Revenue and Taxation Code § 45653

‹ § 45652.3§ 45654 ›Open in browser leginfo ↗

45653.

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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)