California Revenue and Taxation Code

§ 38604

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 38604Div. 2 · Part 18.5 · Ch. 7 · Art. 1

Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.

Legislative history

Added by Stats. 1976, Ch. 176.