DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 7. Overpayments and Refunds 6901-6981›ARTICLE 1. Claim for Refund 6901-6909

§ 6905

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. 1941, Ch. 36.)

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California Revenue and Taxation Code

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