Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]
( Part 14 added by Stats. 1955, Ch. 1842. ) CHAPTER 8. Overpayments and Refunds [32401 - 32440]
( Chapter 8 added by Stats. 1955, Ch. 1842. ) ARTICLE 2. Suit for Refund [32411 - 32418]
( Article 2 added by Stats. 1955, Ch. 1842. ) 32414.
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.
(Added by Stats. 1955, Ch. 1842.)