{"data":{"id":"us-ca/rtc-19390","jurisdiction":"us-ca","citation":"RTC § 19390","heading":"","body":"Failure to begin an action within the time specified in this article shall be a bar against the recovery of taxes.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 6. Overpayments and Refunds [19301. - 19443.]","ARTICLE 3. Suit for Refund [19381. - 19394.]"],"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":"d877b016f820d3a4d8091155dc4c8aae48d5af46c04e0086361d28141728aae6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19389","next":"us-ca/rtc-19391"},"notice":"GroundRules: Original legal text. Not legal advice."}