Revenue and Taxation Code § 55223

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 55223Official source ↗

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.

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.