Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30405 — Suit for Refund

Cal. Rev. & Tax. Code § 30405

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 in this article constitutes a waiver of all demands against the State on account of an alleged overpayment.

Citator

Cal. Rev. & Tax. Code § 30405 — Suit for Refund 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 in this article constitutes a waiver of all demands against the State on account of an alleged overpayment.