Earlier editions: 2020-112018-11
DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 5. Overpayments and Refunds 43451-43491›ARTICLE 2. Suit for Refund 43471-43478
§ 43475
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 overpayments.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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