Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 45653

45653. Failure to file claim. 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.