DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 5. Overpayments and Refunds 11551-11597›ARTICLE 2. Suit for Refund 11571-11577
§ 11574.5
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
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. 1957, Ch. 808.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code