Home › California › CA RTC › … Division 2 — Other Taxes › Part 30 — Fee Collection Procedures Law › Chapter 5 — Overpayments and Refunds › Article 1 — Claim for Refund › Cal. Rev. & Tax. Code § 55223
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 55223
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) 55207 55208 55209 55209.5 55211 55212 55221 55221.5 55222 55222.1 55222.2 55222.3 55223 55224 55225 55226 55242 55243 55244 55245 55246 55247 55248 55261 55262 Full table of contents →