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.
Cal. Rev. & Tax. Code § 43475
Suit for Refund
Known as the Hazardous Substances Tax Law
The act spans §§ 43001–43651 (151 sections).
Added by Stats. 1981, Ch. 756, Sec. 3
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.