California Revenue and Taxation Code
§ 32403
RTC § 32403Div. 2 · Part 14 · Ch. 8 · 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. 1955, Ch. 1842.