Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 41111 — Suit for Refund

Cal. Rev. & Tax. Code § 41111

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2022-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

If the department 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 department of its action on the claim, consider the claim disallowed and bring an action against the department on the grounds set forth…

Citator

Cal. Rev. & Tax. Code § 41111 — Suit for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

If the department 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 department of its action on the claim, consider the claim disallowed and bring an action against the department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.