Section 55223.

Cal. Revenue and Taxation Code - RTC § 55223.
in effect
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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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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