Revenue and Taxation Code § 55245

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 55245Official source ↗

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.

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.