DIVISION 2. OTHER TAXES 6001-60709›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 8. Taxpayers’ Suits 13101-13108
§ 13105
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
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.
(Repealed and added by Stats. 1961, Ch. 740.)
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