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BTLG Table of Contents > Tax on Insurers Law > Chapter 7 > Section 12980

Tax on Insurers Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 7. Insurance Taxation

Chapter 7. Cancellations and Refunds*

Article 2. Refund or Credit for Collected Taxes²

Section 12980

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12980. Failure to file claim. Failure to file a claim for refund or credit within the time prescribed in this article constitutes a waiver of any demand against the State on account of overpayment.

History—Added by Stats. 1957, p. 2471, in effect September 11, 1957. Stats. 1961, p. 1991, operative January 1, 1962, added "refund or" before "credit".

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* Stats. 1961, p. 1990, operative January 1, 1962, amended the title of Chapter 7 from "corrections" to "cancellations and refunds".

² Stats. 1961, p. 1990, operative January 1, 1962, amended the title of Article 2 from "Credit for Collected Taxes" to "Refund or Credit for Collected Taxes".