Revenue and Taxation Code § 43453

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 43453Official source ↗

Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.

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.