Revenue and Taxation Code § 60545
‹ § 60544§ 60546 ›Open in browserleginfo ↗60545.
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 overpayment.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)