California Revenue and Taxation Code ARTICLE 3 - Suit for Refund

• Section 30401.
  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 30402.
  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 30403.
  Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an...
• Section 30404.
  If the board fails to mail notice of its action on a claim within six months after the claim is filed, the claimant may, prior...
• Section 30405.
  Failure to bring a suit or an action within the time specified in this article constitutes a waiver of all demands against the State on...
• Section 30406.
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this...
• Section 30407.
  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