Home › California › CA RTC › … Division 2 — Other Taxes › Part 26 — Underground Storage Tank Maintenance Fee Law › Chapter 5 — Overpayments and Refunds › Article 1 — Claim for Refund › Cal. Rev. & Tax. Code § 50141
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 50141
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.
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Nearby sections (25 sections) 50138 50138.8 50138.5 50138.7 50138.9 50138.6 50139 50139.5 50140 50140.2 50140.1 50140.3 50141 50142 50142.1 50142.2 50143 50144 50145 50146 50147 50148 50148.1 50149 50150 Full table of contents →