DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 5. Overpayments and Refunds 40111-40137›ARTICLE 1. Claim for Refund 40111-40117

§ 40114

California Revenue and Taxation Code · 2020-11 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. 1974, Ch. 991.)

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California Revenue and Taxation Code

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