The failure of a person 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 § 50141
Claim for Refund
Known as the Underground Storage Tank Maintenance Fee Law
The act spans §§ 50101–50162 (120 sections).
Added by Stats. 1989, Ch. 1442, 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.