DIVISION 2. OTHER TAXES 6001-60709›PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW 45001-45984›CHAPTER 5. Overpayments and Refunds 45651-45801›ARTICLE 1. Claim for Refund 45651-45656

§ 45653

California Revenue and Taxation Code · 2018-11 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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

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California Revenue and Taxation Code

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