2007 California Revenue and Taxation Code Article 2. Suit For Refund

CA Codes (rtc:55242-55248)

55242.  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 duly filed.


55243.  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 jurisdiction 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.



55244.  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.



55245.  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.



55246.  If judgment is rendered for the plaintiff, the amount of the
judgment shall first be credited on any fee due from the plaintiff,
and the balance shall be refunded to the plaintiff.



55247.  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.



55248.  A judgment 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
feepayer paying the fee or by any person other than the person who
has paid the fee.
   As used in this section, "assignee" does not include a person who
has acquired the business of the feepayer which gave rise to the fee
and who is thereby a successor in interest to the feepayer.