DIVISION 2. OTHER TAXES 6001-60709›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 5. Overpayments and Refunds 50139-50151›ARTICLE 1. Claim for Refund 50139-50142.2
§ 50141
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
The failure of a person 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
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