California Revenue and Taxation Code
§ 30405
RTC § 30405Div. 2 · Part 13 · Ch. 6 · Art. 3
Statute text
View on leginfo.ca.govFailure to bring a suit or an action within the time specified in this article constitutes a waiver of all demands against the State on account of an alleged overpayment.
Legislative history
Added by Stats. 1959, Ch. 1040.