Home › California › CA RTC › … Division 2 — Other Taxes › Part 22 — Hazardous Substances Tax Law › Chapter 5 — Overpayments and Refunds › Article 1 — Claim for Refund › Cal. Rev. & Tax. Code § 43453
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 43453
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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