Revenue and Taxation Code § 45705

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 45705Official source ↗

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.

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.