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Chapter 3. the Time of Commencing Actions Other Than for the Recovery of Real Property - California Code of Civil Procedure Section 344

344.  In an action brought to recover a balance due upon a mutual,
open, and current account, where there have been reciprocal demands
between the parties, the cause of action is deemed to have accrued
from the time of the last item proved in the account on either side.

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Last modified: February 16, 2015