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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
Section 43453
Rev. & Tax. Code § 43453, under Claim for Refund.
Rev. & Tax. Code § 43453