Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 31. DIESEL FUEL TAX LAW [60001 - 60709]
( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) CHAPTER 8. Overpayment and Refunds [60501 - 60581]
( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ARTICLE 3. Suit for Refund [60541 - 60548]
( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) 60545.
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.)