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California · Through 2026-09-13

RTC § 40114

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]
  4. CHAPTER 5. Overpayments and Refunds [40111. - 40137.]
  5. ARTICLE 1. Claim for Refund [40111. - 40117.]

Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the state on account of overpayment.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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