Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12980 — Refund or Credit for Collected Taxes
Cal. Rev. & Tax. Code § 12980
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.
Citator
Cal. Rev. & Tax. Code § 12980 — Refund or Credit for Collected Taxes is in force in the current edition of the Code, and nothing recorded condemns it.
Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.