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Business Taxes Law Guide—Revision 2024

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 50147


50147. Action for refund; limitation. A person's 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.