Revenue and Taxation Code § 46525
‹ § 46524§ 46526 ›Open in browserleginfo ↗46525.
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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)