{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30405","citation":"Rev. & Tax. Code, § 30405","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 6. Overpayments and Refunds [30361. - 30421.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-6"},{"name":"ARTICLE 3. Suit for Refund [30401. - 30407.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-6/article-3"}],"history":"Added by Stats. 1959, Ch. 1040.","effective":null,"html":"<p>Failure 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.</p>","text":"Failure 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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-30405","source":"California Legislative Information bulk export (pubinfo)"}