California Revenue and Taxation Code
§ 13105
RTC § 13105Div. 2 · Part 7 · Ch. 8
Statute text
View on leginfo.ca.govFailure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment.
Legislative history
Repealed and added by Stats. 1961, Ch. 740.