Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. A waiver of any demand against the state or the director on account of overpayment shall apply when any of the following occur:

1. (a) Failure to file a claim with the director within the time prescribed by Section 1178.
2. (b) Failure, after denial of a claim by the director, to file a petition for review with an administrative law judge within the time prescribed by Section 1222.
3. (c) Failure to file an appeal from an adverse administrative law judge’s decision to the appeals board within the time prescribed by Section 1224.