Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
Cal. Rev. & Tax. Code § 38604
Claim for Refund
Added by Stats. 1976, Ch. 176.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.