California Revenue and Taxation Code Section 43453

CA Rev & Tax Code § 43453 (2017)  

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.

(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Last modified: October 25, 2018