California Legal Codes and Statutes

§ 32403

Added by Stats. 1955, Ch. 1842.

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.

Cite this section

Cal. Rev. & Tax. Code § 32403 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-14-alcoholic-beverage-tax/chapter-8-overpayments-and-refunds/article-1-claim-for-refund/section-32403

Other sections in Article 1 - Claim for Refund

§ 32401§ 32402§ 32402.1§ 32402.2§ 32402.3§ 32403§ 32404§ 32405§ 32406§ 32407

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.