Revenue and Taxation Code § 19390

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19390Official source ↗

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Failure to begin an action within the time specified in this article shall be a bar against the recovery of taxes.