Revenue and Taxation Code section 13105

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.

Source: Section 13105, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13105. (updated Jan. 1, 1961; accessed Aug. 4, 2025).

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Verified:
Aug. 4, 2025

§ 13105's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_13105

Original Source: Section 13105, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13105. (last accessed May 12, 2025).