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Business Taxes Law Guide—Revision 2024
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
Section 40114
40114. 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.