California Legal Codes and Statutes

§ 12980

Amended by Stats. 1961, Ch. 740.

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.

Cite this section

Cal. Rev. & Tax. Code § 12980 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-7-insurance-taxation/chapter-7-cancellations-and-refunds/article-2-refund-or-credit-for-collected-taxes/section-12980

Other sections in Article 2 - Refund or Credit for Collected Taxes

§ 12977§ 12978§ 12979§ 12980§ 12981§ 12982§ 12983§ 12983.1§ 12983.5§ 12984

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.