California Revenue and Taxation Code CHAPTER 8 - Taxpayers’ Suits

• Section 13101.
  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 13102.
  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 13103.
  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 13104.
  If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed...
• Section 13105.
  Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an...
• Section 13106.
  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff....
• Section 13107.
  In any judgment, interest shall be allowed, subject to the same limitations as are prescribed by Section 12984, at the modified adjusted rate per annum...
• Section 13108.
  (a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in the name of an assignee of...

Last modified: October 22, 2018