Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Integrated Waste Management Fee Law
Revenue and Taxation Code
Chapter 5. Overpayments and Refunds
Article 2. Suit for Refund
45705. Action for refund; limitation. Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments.