Revenue and Taxation Code § 55223

‹ § 55222.3§ 55224 ›Open in browser leginfo ↗

55223.

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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)