Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 46504

46504. Effects of failure to file claim. Failure to a file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.