Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216]
( Part 19 added by Stats. 1974, Ch. 991. ) CHAPTER 5. Overpayments and Refunds [40111 - 40137]
( Chapter 5 added by Stats. 1974, Ch. 991. ) ARTICLE 1. Claim for Refund [40111 - 40117]
( Article 1 added by Stats. 1974, Ch. 991. ) 40114.
Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.
(Added by Stats. 1974, Ch. 991.)