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Business Taxes Law Guide – Revision 2022
 

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 7. Overpayments and Refunds

Article 1. Claim for Refund

Section 6905


6905. Effect of failure to file claim. Failure to file a claim within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.