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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 8. Overpayments and Refunds
Article 1. Claim for Refund
Section 32403
32403. Failure to file claim. 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.