Revenue and Taxation Code section 30364

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.

Source: Section 30364, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30364. (updated Jan. 1, 1959; accessed Jun. 18, 2026).

30361
30361.5
30362
30362.1
30362.2
30363
30364
30365
30366
30367

Up to date

Verified:
Jun. 18, 2026

§ 30364's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30364

Original Source: Section 30364, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30364. (last accessed May 12, 2025).