California Statutes
§ 6933. — 6933. (Amended by Stats. 1984, Ch. 144, Sec. 192.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 7. CHAPTER 7. Overpayments and Refunds·Art. 2. ARTICLE 2. Suit for Refund
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.
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California § 6933. (6933. (Amended by Stats. 1984, Ch. 144, Sec. 192.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. State of California and California State Board of Equalization
932 F.2d 1346 (Ninth Circuit, 1991)
Legislative History
Amended by Stats. 1984, Ch. 144, Sec. 192.