BlackletterCalifornia law

Revenue and Taxation Code § 40114

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 40114Official source ↗

Added by Stats. 1974, Ch. 991.

Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.