Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Energy Resources Surcharge Law
CHAPTER 5. OVERPAYMENTS AND REFUNDS
Article 3. Suit for Refund
40128. When refund claim not acted upon. 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 of its action on the claim, 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.