California Revenue and Taxation Code ARTICLE 2 - Suit for Refund

• Section 6931.
  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this...
• Section 6932.
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or...
• Section 6933.
  Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to Article 1 (commencing with Section 6901),...
• Section 6934.
  If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to...
• Section 6935.
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any sales or use tax or amount of...
• Section 6936.
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5 upon the amount found...
• Section 6937.
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the...

Last modified: October 22, 2018