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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 5. Overpayments and Refunds 46501-46551›ARTICLE 1. Claim for Refund 46501-46507

§ 46504

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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

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California Revenue and Taxation Code

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