Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6905 — Claim for Refund

Cal. Rev. & Tax. Code § 6905

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Failure to file a claim 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 § 6905 — Claim for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.