California Revenue and Taxation Code

§ 40114

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

RTC § 40114Div. 2 · Part 19 · Ch. 5 · 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. 1974, Ch. 991.