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 of a landing tax or taxes.
Cal. Fish & Game Code § 8060
Landing Taxes
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2017). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.