There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 3. Suit for Refund
Section 8149
CA Rev & Tax Code § 8149 (through 2012 Leg Sess) What's This?
If the board or the Controller 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, consider the claim disallowed and bring an action against the Controller or the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed.
(Amended by Stats. 1959, Ch. 508.)
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