{"data":{"id":"us-ca/rtc-50147","jurisdiction":"us-ca","citation":"RTC § 50147","heading":"","body":"A person’s failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on account of any alleged overpayments.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","CHAPTER 5. Overpayments and Refunds [50139. - 50151.]","ARTICLE 2. Suit for Refund [50143. - 50149.]"],"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":"a87fc783a9ff2c904414476b20c887df7d4177c9ecfd3c8b57fb9403cc4b5528","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-50146","next":"us-ca/rtc-50148"},"notice":"GroundRules: Original legal text. Not legal advice."}