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Business Taxes Law Guide—Revision 2024
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law
Chapter 5. Overpayments and Refunds
Article 1. Claim for Refund
Section 50141
50141. Failure to file claim. The failure of a person 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.