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 § 45653
Claim for Refund
Known as the Integrated Waste Management Fee Law
The act spans §§ 45001–45984 (127 sections).
Added by Stats. 1987, Ch. 1319, Sec. 6
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.