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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)
Section 55223
Rev. & Tax. Code § 55223, under Claim for Refund.
Rev. & Tax. Code § 55223