Revenue and Taxation Code § 12980
ARTICLE 2. Refund or Credit for Collected Taxes
Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.
ARTICLE 2. Refund or Credit for Collected Taxes
Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.