GroundRules
RTC § 50141
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]
- CHAPTER 5. Overpayments and Refunds [50139. - 50151.]
- ARTICLE 1. Claim for Refund [50139. - 50142.2.]
The failure of a person 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 2026-09-14T05:56:33Z. Source file · JSON