Revenue and Taxation Code § 50141

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 50141Official source ↗

Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.

The failure of a person 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.