California Revenue and Taxation Code Section 45705

CA Rev & Tax Code § 45705 (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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

Last modified: October 25, 2018