Revenue and Taxation Code § 43475
‹ § 43474§ 43476 ›Open in browserleginfo ↗43475.
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.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)