Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Fee Collection Procedures Law

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 55223

55223. Effects of 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.