Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13105 — Taxpayers’ Suits
Cal. Rev. & Tax. Code § 13105
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment.
Citator
Cal. Rev. & Tax. Code § 13105 — Taxpayers’ Suits is in force in the current edition of the Code, and nothing recorded condemns it.
Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment.