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Cal. Rev. & Tax. Code § 6933

Suit for Refund

Applied in 8 court decisions — leading case 19 Cal. 4th 1 - Yamaha Corp. of America v. State Board of Equalization (1998)

Most recently applied in 19 Cal. 4th 1 - Yamaha Corp. of America v. State Board of Equalization (August 1998)

Amended by Stats. 1984, Ch. 144, Sec. 192.

How often courts cite this section

19841990199820
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

Within 90 days after the mailing of the notice of the board’s action upon a claim filed pursuant to Article 1 (commencing with Section 6901), the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this state in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

Failure to bring action within the time specified constitutes a waiver of any demand against the state on account of alleged overpayments.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.