California Revenue and Taxation Code

§ 45653

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

RTC § 45653 Effective Sep 28, 1987Div. 2 · Part 23 · Ch. 5 · Art. 1

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.