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.
Cal. Rev. & Tax. Code § 32403
Claim for Refund
Added by Stats. 1955, Ch. 1842.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.