California Legal Codes and Statutes

§ 19390

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Failure to begin an action within the time specified in this article shall be a bar against the recovery of taxes.

Cite this section

Cal. Rev. & Tax. Code § 19390 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-6-overpayments-and-refunds/article-3-suit-for-refund/section-19390

Other sections in Article 3 - Suit for Refund

§ 19381§ 19382§ 19383§ 19384§ 19385§ 19387§ 19388§ 19389§ 19390§ 19391§ 19392§ 19393§ 19394

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