Home › California › CA RTC › … Division 2 — Other Taxes › Part 13 — Cigarette Tax › Chapter 6 — Overpayments and Refunds › Article 3 — Suit for Refund › Cal. Rev. & Tax. Code § 30405
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 30405
Failure to bring a suit or an action within the time specified in this article constitutes a waiver of all demands against the State on account of an alleged overpayment.
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