Revenue and Taxation Code § 50147

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 50147Official source ↗

Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.

A person’s 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.