DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 6. Overpayments and Refunds 19301-19443›ARTICLE 3. Suit for Refund 19381-19394
§ 19390
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Failure to begin an action within the time specified in this article shall be a bar against the recovery of taxes.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
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