GroundRules
RTC § 30405
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 6. Overpayments and Refunds [30361. - 30421.]
- ARTICLE 3. Suit for Refund [30401. - 30407.]
Failure to bring a suit or an action within the time specified in this article constitutes a waiver of all demands against the State on account of an alleged overpayment.
Collected 2026-09-14T05:56:33Z. Source file · JSON