Revenue and Taxation Code § 32415

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 32415Official source ↗

Added by Stats. 1955, Ch. 1842.

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.