Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales And Use Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS

Article 1. Claim for Refund

Section 6905

6905. 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.