Revenue and Taxation Code § 60545

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 60545Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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 overpayment.