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 § 6905
Claim for Refund
Added by Stats. 1941, Ch. 36.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.