Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 50141

50141. Failure to file claim. 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.