Rev. & Tax. Code, § 30364 · Article 1. Claim for Refund

Rev. & Tax. Code, § 30364

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1959, Ch. 1040.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=30364.
Text hash: sha256 2e0f13bf4e7793ad881067ca137ab92aec6bf4e7bbf91ccadcee4c32c489b60d
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.