Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
50141. Failure to file claim. The failure of a person 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.