California Legal Codes and Statutes

§ 55223

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.

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 § 55223 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-30-fee-collection-procedures-law/chapter-5-overpayments-and-refunds/article-1-claim-for-refund/section-55223

Other sections in Article 1 - Claim for Refund

§ 55221§ 55221.5§ 55222§ 55222.1§ 55222.2§ 55222.3§ 55223§ 55224§ 55225§ 55226

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