Revenue and Taxation Code § 46504
‹ § 46503§ 46505 ›Open in browserleginfo ↗46504.
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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)