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
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.