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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 5. Overpayments and Refunds 41100-41114.3›ARTICLE 1. Claim for Refund 41100-41106

§ 41103

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. 443.)

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California Revenue and Taxation Code

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