Revenue and Taxation Code § 45653

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 45653Official source ↗

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.

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.