{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13105","citation":"Rev. & Tax. Code, § 13105","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 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 8. Taxpayers’ Suits [13101. - 13108.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-8"}],"history":"Repealed and added by Stats. 1961, Ch. 740.","effective":null,"html":"<p>Failure 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.</p>","text":"Failure 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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxpayers-suits-13105","source":"California Legislative Information bulk export (pubinfo)"}