Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Hazardous Substances Tax Law

CHAPTER 5. OVERPAYMENTS AND REFUNDS

Article 1. Claim for Refund

Section 43453

43453. 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.