Home › California › CA RTC › … Division 2 — Other Taxes › Part 13 — Cigarette Tax › Chapter 6 — Overpayments and Refunds › Article 1 — Claim for Refund › Cal. Rev. & Tax. Code § 30364
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 30364
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.
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Nearby sections (25 sections) 30354.5 30354.6 30355 30356 30357 30358 30361 30361.5 30362 30362.2 30362.1 30363 30364 30365 30366 30367 30381 30382 30383 30384 30401 30402 30403 30404 30405 Full table of contents →