California Revenue and Taxation Code Section 55223

CA Rev & Tax Code § 55223 (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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Last modified: October 25, 2018