California Revenue and Taxation Code Section 55245

CA Rev & Tax Code § 55245 (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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Last modified: October 25, 2018