Cal. Rev. & Tax. Code § 12980

Current through the 2023 Legislative Session.

Section 12980 - Effect of failure to file claim for refund or credit

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.

Ca. Rev. and Tax. Code § 12980

Amended by Stats. 1961, Ch. 740.