California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 40114
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.
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Nearby sections (25 sections)
- 40101.5
- 40102
- 40103
- 40103.5
- 40104
- 40105
- 40111
- 40112
- 40112.2
- 40112.3
- 40112.1
- 40113
- 40114
- 40115
- 40116
- 40117
- 40121
- 40125
- 40126
- 40127
- 40128
- 40129
- 40130
- 40131
- 40135
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