Rev. & Tax. Code, § 50147 · Article 2. Suit for Refund

Rev. & Tax. Code, § 50147

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

A person’s 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.

Notes and commentary — not statutory text

History

Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=50147.
Text hash: sha256 a87fc783a9ff2c904414476b20c887df7d4177c9ecfd3c8b57fb9403cc4b5528
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.