{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50141","citation":"Rev. & Tax. Code, § 50141","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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 5. Overpayments and Refunds [50139. - 50151.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-5"},{"name":"ARTICLE 1. Claim for Refund [50139. - 50142.2.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-5/article-1"}],"history":"Added by Stats. 1989, Ch. 1442, Sec. 6.   Effective October 2, 1989.","effective":"1989-10-02","html":"<p>The failure of a person 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":"The failure of a person 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-50141","source":"California Legislative Information bulk export (pubinfo)"}