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Cal. Fish & Game Code § 8060

Landing Fees

Redline — January 1, 2011 → current.View current text →
Current — January 1, 2017
As of January 1, 2011
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.
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 fee.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.