Laws, Regulations and Annotations

Search

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.