{"data":{"id":"us-ca/rtc-13105","jurisdiction":"us-ca","citation":"RTC § 13105","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 8. Taxpayers’ Suits [13101. - 13108.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d5e022c24548ba17e8a7259adf63f17a77bb6c471045b4519902eca3834aaf62","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13104","next":"us-ca/rtc-13106"},"notice":"GroundRules: Original legal text. Not legal advice."}