Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Energy Resources Surcharge Law

CHAPTER 5. OVERPAYMENTS AND REFUNDS

Article 1. Claim for Refund

Section 40114

40114. Effect of failure to file claim. Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.