Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Sales And Use Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS

Article 2. Suit for Refund

Section 6933

6933. Action for refund; limitation. Within 90 days after the mailing of the notice of the board's action upon a claim filed pursuant to Article 1 (commencing with Section 6901), the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this State in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

Failure to bring action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.

History.—Stats. 1957, p. 2021, in effect September 11, 1957, substituted "any city or city and county of this State in which the Attorney General has an office" for "the County of Sacramento." Stats. 1984, Ch. 144, effective January 1, 1985, substituted "(commencing with Section 6901)" for "of this chapter."

Refund action must be filed in county where Attorney General has an office with legal staff.—Where the taxpayer filed its action seeking a tax refund in a county where the Attorney General had an office of the Bureau of Narcotics Enforcement, but not a legal office, the Board properly moved for the venue of the action to be changed to a county where the Attorney General has a legal office. State Board of Equalization v. Superior Court (barnesandnoble.com llc) (2006) 138 Cal.App.4th 951.