Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Tax on Insurers Law

Chapter 8. Taxpayer's Suits.

Section 13105

13105. Failure to bring suit within time. Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment.

History.—Stats. 1961, p. 1992, operative January 1, 1962, repealed former Section 13105, which provided for filing copies of the protest with the board and the Insurance Commissioner, and added the present Section 13105.