Revenue and Taxation Code § 46504

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 46504Official source ↗

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

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.