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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
Section 46504
Rev. & Tax. Code § 46504, under Claim for Refund.
Rev. & Tax. Code § 46504