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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 8. Overpayments and Refunds 32401-32440›ARTICLE 1. Claim for Refund 32401-32407

§ 32403

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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. 1955, Ch. 1842.)

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California Revenue and Taxation Code

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