California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 22. HAZARDOUS SUBSTANCES TAX LAW |
Chapter 5. Overpayments and Refunds |
ARTICLE 2. Suit for Refund |
Section 43474.
Latest version.
-
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.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)