2005 California Revenue and Taxation Code Sections 6931-6937 Article 2. Suit for Refund

6931.  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 officer of the State to prevent or
enjoin the collection under this part of any tax or any amount of tax
required to be collected.
6932.  No suit or proceeding shall be maintained in any court for
the recovery of any amount alleged to have been erroneously or
illegally determined or collected unless a claim for refund or credit
has been duly filed pursuant to Article 1 (commencing with Section
6901).
6933.  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.
6934.  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 of its action on the claim, 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.
6935.  If judgment is rendered for the plaintiff, the amount of the
judgment shall first be credited on any sales or use tax or amount of
use tax due and payable from the plaintiff.  The balance of the
judgment shall be refunded to the plaintiff.
6936.  In any judgment, interest shall be allowed at the modified
adjusted rate per annum established for overpayments 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.
6937.  A judgment shall not be rendered in favor of the plaintiff in
any action brought against the board to recover any amount paid when
the action is brought by or in the name of an assignee of the person
paying the amount or by any person other than the person who paid
the amount.