Revenue and Taxation Code § 45705
‹ § 45704§ 45706 ›Open in browserleginfo ↗45705.
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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)