Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Law

CHAPTER 6. OVERPAYMENTS AND REFUNDS.

Article 3. Suit for Refund

Section 30405

30405. Failure to bring suit within time. 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.