Cal. Rev. & Tax. Code § 55223

Current through the 2023 Legislative Session.

Section 55223 - Waiver

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.

Ca. Rev. and Tax. Code § 55223

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.