California Revenue and Taxation Code
§ 55223
RTC § 55223 Effective Jan 1, 1993Div. 2 · Part 30 · Ch. 5 · Art. 1
Statute text
View on leginfo.ca.govFailure 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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.