Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Fee Collection Procedures Law

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 55245

55245. Effect of failure to timely bring suit. 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.