DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 6. Overpayments and Refunds 30361-30421›ARTICLE 3. Suit for Refund 30401-30407

§ 30405

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1959, Ch. 1040.)

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California Revenue and Taxation Code

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