Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Hazardous Substances Tax Law
CHAPTER 5. OVERPAYMENTS AND REFUNDS
Article 2. Suit for Refund
43475. Action for refund; limitation. Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments.