Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 11574 — Suit for Refund

Cal. Rev. & Tax. Code § 11574

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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 the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the…

Citator

Cal. Rev. & Tax. Code § 11574 — Suit for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

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 the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.