Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Alcoholic Beverage Tax Law

CHAPTER 8. OVERPAYMENTS AND REFUNDS

Article 2. Suit for Refund

Section 32414

32414. When no decision on refund claim. 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 acton 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.