Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 8. Overpayment and Refunds 60501-60581›ARTICLE 3. Suit for Refund 60541-60548
§ 60545
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · 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 overpayment.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
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