2005 California Revenue and Taxation Code Sections 50143-50149 Article 2. Suit for Refund

50143.  No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action, or proceeding in any court
against this state or against any office of the state to prevent or
enjoin the collection of any fee sought to be collected.
50144.  No suit or proceeding shall be maintained in any court for
the recovery of any amount alleged to have been erroneously or
illegally assessed or collected unless a claim for refund or credit
has been filed in accordance with this chapter.
50145.  Within 90 days after the mailing of the notice of the board'
s action upon a claim for refund or credit, the claimant may bring an
action against the board, on the grounds set forth in the claim, in
a court of competent jurisdiciton in the County of Sacramento for the
recovery of the whole, or any part of, the amount with respect to
which the claim has been disallowed.
50146.  If the board fails to mail a 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 may 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.
50147.  A person's failure to bring suit or action within the time
specified in this article constitutes a waiver of all demands against
the state on account  of any alleged overpayments.
50148.  If a judgment made pursuant to Section 50145 is rendered for
the plaintiff, the amount of the judgment shall first be credited on
any fees due from the plaintiff, and the balance shall be refunded
to the plaintiff.
50148.1.  In any judgment, interest shall be allowed at the modified
adjusted rate per annum established pursuant to Section 6591.5, upon
the amount found to have been illegally collected from the date of
payment of the amount to the date of allowance of credit on account
of the judgment, or to a date preceding the date of the refund
warrant by not more than 30 days, the date to be determined by the
board.
50149.  (a) A judgment made pursuant to Section 50145 shall not be
rendered in favor of the plaintiff in any action brought against the
board to recover any fee paid when the action is brought by or in the
name of an assignee of the fee payer paying the tax or by any person
other than the person who has paid the fee.
   (b) For purposes of this section, "assignee" does not include a
person who has acquired the business of the fee payer which gave rise
to the fees and who is thereby a successor in interest to the fee
payer.