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Cal. Revenue and Taxation Code § 12980

Cal. Revenue and Taxation Code § 12980

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 12980, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920171
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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.