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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 7. Overpayments and Refunds 38601-38631›ARTICLE 1. Claim for Refund 38601-38607

§ 38604

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 any demand against the state on account of overpayment.

(Added by Stats. 1976, Ch. 176.)

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California Revenue and Taxation Code

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