DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 5. Overpayments and Refunds 55221-55281›ARTICLE 1. Claim for Refund 55221-55226

§ 55223

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 all demands against the state on account of the overpayment.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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California Revenue and Taxation Code

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