California Revenue and Taxation Code ARTICLE 3 - Suit for Refund

• Section 40125.
  No injunction, or writ of mandate, judgment of declaratory relief, or other legal or equitable process shall issue in any suit, action, or proceeding in...
• Section 40126.
  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 40127.
  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 40111)...
• Section 40128.
  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 40129.
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff....
• Section 40130.
  In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have...
• Section 40131.
  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