Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Cigarette and Tobacco Products Tax Law
CHAPTER 6. OVERPAYMENTS AND REFUNDS.
Article 1. Claim for Refund
30364. 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.