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

CA Codes (rtc:9171-9175)

9171.  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 excise tax or other
amounts required to be collected or to prevent or enjoin the
revocation of any permit issued under this part or any other action
whereby it is sought to enforce the payment of any excise tax or
other amounts required to be paid.



9172.  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.


9173.  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.



9173.5.  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.



9173.6.  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.



9174.  If judgment is rendered for the plaintiff, the amount of the
judgment shall first be credited on any amounts due from the
plaintiff under this part, Part 2 (commencing with Section 7301), and
Part 31 (commencing with Section 60001), and the balance of the
judgment shall be refunded to the plaintiff.  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.



9175.  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 user.