Rev. & Tax. Code, § 41103 · Article 1. Claim for Refund

Rev. & Tax. Code, § 41103

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 any demand against the state on account of overpayment.

Notes and commentary — not statutory text

History

Added by Stats. 1976, Ch. 443.

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=41103.
Text hash: sha256 065a6c576e2013003cc1a6bb6bb84779c73f2aa6eb1bbb29c147faa0c5943c4f
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.