California Revenue and Taxation Code ARTICLE 3 - Suit for Refund

• Section 8146.
  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 8147.
  No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim...
• Section 8148.
  Within 90 days after the mailing of the notice of action upon a claim for refund or credit, the claimant may bring an action against...
• Section 8149.
  If the board or the Controller fails to mail notice of action on a claim within six months after the claim is filed, the claimant...
• Section 8149.5.
  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...
• Section 8150.
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff under this...
• Section 8151.
  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 8152.
  A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when...

Last modified: October 22, 2018