Revenue and Taxation Code § 30405

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 30405Official source ↗

Added by Stats. 1959, Ch. 1040.

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.