GroundRules
RTC § 30364
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 6. Overpayments and Refunds [30361. - 30421.]
- ARTICLE 1. Claim for Refund [30361. - 30367.]
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.
Collected 2026-10-26T05:58:47Z. Source file · JSON