California Revenue and Taxation Code Section 43475

CA Rev & Tax Code § 43475 (2017)  

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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Last modified: October 25, 2018