DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 7. Cancellations and Refunds 12951-12984›ARTICLE 2. Refund or Credit for Collected Taxes 12977-12984

§ 12980

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.

(Amended by Stats. 1961, Ch. 740.)

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California Revenue and Taxation Code

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