{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55245","citation":"Rev. & Tax. Code, § 55245","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 5. Overpayments and Refunds [55221. - 55281.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [55242. - 55248.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-5/article-2"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","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-55245","source":"California Legislative Information bulk export (pubinfo)"}