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.
Cal. Rev. & Tax. Code § 43474
Suit for Refund
Known as the Hazardous Substances Tax Law
The act spans §§ 43001–43651 (151 sections).
Applied in 1 court decision — leading case 189 Cal. App. 4th 865 - Equilon Enterprises LLC v. Board of Equilization (2010)
Most recently applied in 189 Cal. App. 4th 865 - Equilon Enterprises LLC v. Board of Equilization (October 2010)
Added by Stats. 1981, Ch. 756, Sec. 3
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.