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California · Through 2026-09-13

RTC § 13105

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 7. INSURANCE TAXATION [12001. - 13170.]
  4. CHAPTER 8. Taxpayers’ Suits [13101. - 13108.]

Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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