California Revenue and Taxation Code Section 46525

CA Rev & Tax Code § 46525 (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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Last modified: October 25, 2018