California Statutes
§ 40114. — 40114. (Added by Stats. 1974, Ch. 991.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 19. PART 19. ENERGY RESOURCES SURCHARGE LAW·Ch. 5. CHAPTER 5. Overpayments and Refunds·Art. 1. ARTICLE 1. Claim for Refund
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.
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California § 40114. (40114. (Added by Stats. 1974, Ch. 991.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1974, Ch. 991.