California Revenue and Taxation Code

§ 12980

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 12980Div. 2 · Part 7 · Ch. 7 · Art. 2

Statute text

View on leginfo.ca.gov

Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.

Legislative history

Amended by Stats. 1961, Ch. 740.