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Business Taxes Law Guide—Revision 2024
Oil Spill Response, Prevention, and Administration Fees Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
Section 46504
46504. Effects of failure to file claim. Failure to a file a claim within the time prescribed in this article constitutes a waiver of all demands against the state on account of the overpayment.