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Business Taxes Law Guide—Revision 2024
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.