BlackletterCalifornia law

Revenue and Taxation Code § 8149.5

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 8149.5Official source ↗

Added by Stats. 1959, Ch. 508.

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 claim.