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Business Taxes Law Guide—Revision 2024

Integrated Waste Management Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law

Chapter 5. Overpayments and Refunds

Article 1. Claim for Refund

Section 45653


45653. 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.