California Revenue and Taxation Code
§ 30364
RTC § 30364Div. 2 · Part 13 · Ch. 6 · Art. 1
Statute text
View on leginfo.ca.govFailure 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.
Legislative history
Added by Stats. 1959, Ch. 1040.