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DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 8. Taxpayers’ Suits 13101-13108

§ 13105

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · 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(Repealed and added by Stats. 1961, Ch. 740.)

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