Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 5. Overpayments and Refunds
Article 2. Suit for Refund
50147. Action for refund; limitation. A person's 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.