The failure of a person 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
Section 50141
Rev. & Tax. Code § 50141, under Claim for Refund.
Rev. & Tax. Code § 50141