{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11574.5","citation":"Rev. & Tax. Code, § 11574.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6. PRIVATE RAILROAD CAR TAX [11201. - 11702.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6"},{"name":"CHAPTER 5. Overpayments and Refunds [11551. - 11597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [11571. - 11577.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6/chapter-5/article-2"}],"history":"Added by Stats. 1957, Ch. 808.","effective":null,"html":"<p>Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged overpayments.</p>","text":"Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged overpayments.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-11574-5","source":"California Legislative Information bulk export (pubinfo)"}