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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 5. Overpayments and Refunds 50139-50151›ARTICLE 2. Suit for Refund 50143-50149

§ 50147

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

A person’s 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

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California Revenue and Taxation Code

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