Revenue and Taxation Code § 43475

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 43475Official source ↗

Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.

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.