There Is a Newer Version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 2. Suit for Refund
Section 45705
CA Rev & Tax Code § 45705 (through 2012 Leg Sess) What's This?
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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
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