California Legal Codes and Statutes

§ 46504

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

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 § 46504 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-24-oil-spill-response-prevention-and-administration-fees/chapter-5-overpayments-and-refunds/article-1-claim-for-refund/section-46504

Other sections in Article 1 - Claim for Refund

§ 46501§ 46501.5§ 46502§ 46502.1§ 46502.2§ 46502.3§ 46503§ 46504§ 46505§ 46506§ 46507

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