{"data":{"id":"us-ca/rtc-30405","jurisdiction":"us-ca","citation":"RTC § 30405","heading":"","body":"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.","path":["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.]"],"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":"a7744315d00e1ff1c5055fe2877e181bca95db11cb7306ab9c72d57e6bb26ece","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30404","next":"us-ca/rtc-30406"},"notice":"GroundRules: Original legal text. Not legal advice."}