{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32403","citation":"Rev. & Tax. Code, § 32403","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 8. Overpayments and Refunds [32401. - 32440.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-8"},{"name":"ARTICLE 1. Claim for Refund [32401. - 32407.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-8/article-1"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/claim-for-refund-32403","source":"California Legislative Information bulk export (pubinfo)"}