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 § 46504
Claim for Refund
Known as the Oil Spill Response, Prevention, and Administration Fees Law
The act spans §§ 46001 to 46751 (158 sections).
Added by Stats. 1991, Ch. 300, 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.