Revenue and Taxation Code § 11574.5

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 11574.5Official source ↗

Added by Stats. 1957, Ch. 808.

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.