Revenue and Taxation Code § 13105

CHAPTER 8. Taxpayers’ Suits

Current as of September 28, 2026Rev. & Tax. Code, § 13105Official source ↗

Repealed and added by Stats. 1961, Ch. 740.

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.