2011 California Code
Fish and Game Code
DIVISION 6. FISH [5500 - 9101]
ARTICLE 7.5. Landing Taxes
Section 8067
If the department fails to mail notice of action on a claim for refund or credit for overpayment of a landing tax within six months after the claim is filed, the claimant may, prior to the mailing of notice by the department of its action on the claim, consider the claim disallowed and bring an action against the department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(Amended by Stats. 1986, Ch. 1049, Sec. 46. Effective September 24, 1986.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
