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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
Section 45653
Rev. & Tax. Code § 45653, under Claim for Refund.
Rev. & Tax. Code § 45653