Failure to bring a suit or an action within the time specified in this article constitutes a waiver of all demands against the State on account of an alleged overpayment.
Cal. Rev. & Tax. Code § 30405
Suit for Refund
Added by Stats. 1959, Ch. 1040.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.