California Revenue and Taxation Code ARTICLE 2 - Suit for Refund

• Section 50143.
  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 50144.
  No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or...
• Section 50145.
  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 50146.
  If the board fails to mail a notice of action on a claim within six months after the claim is filed, the claimant may, prior...
• Section 50147.
  A person’s failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the state on...
• Section 50148.
  If a judgment made pursuant to Section 50145 is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees...
• Section 50148.1.
  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 50149.
  (a) A judgment made pursuant to Section 50145 shall not be rendered in favor of the plaintiff in any action brought against the board to recover...

Last modified: October 22, 2018