Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Integrated Waste Management Fee Law
Revenue and Taxation Code
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
45653. 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.