Cal. Rev. & Tax. Code § 45653

Current through the 2023 Legislative Session.

Section 45653 - Waiver

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.

Ca. Rev. and Tax. Code § 45653

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.