California Statutes
§ 12980. — 12980. (Amended by Stats. 1961, Ch. 740.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 7. PART 7. INSURANCE TAXATION·Ch. 7. CHAPTER 7. Cancellations and Refunds·Art. 2. ARTICLE 2. Refund or Credit for Collected Taxes
Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.
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California § 12980. (12980. (Amended by Stats. 1961, Ch. 740.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1961, Ch. 740.