California Revenue and Taxation Code ARTICLE 3 - Suit for Refund

• Section 60541.
  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 60542.
  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 60543.
  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 60544.
  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 60545.
  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 60546.
  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 60547.
  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 60548.
  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