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Business Taxes Law Guide—Revision 2024
Fee Collection Procedures Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 30. Fee Collection Procedures Law
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
Section 55223
55223. Effects of failure to file claim. 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.