California Revenue and Taxation Code Section 50147

CA Rev & Tax Code § 50147 (2017)  

A person’s 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

Last modified: October 25, 2018