Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Tax on Insurers Law

Chapter 8. Taxpayer's Suits.

Section 13104

13104. When refund claim not acted upon. If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed with the board, the claimant may, prior to 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.

History.—Stats. 1961, p. 1992, operative January 1, 1962, repealed former Section 13104, which required payment under protest prior to suit, and added the present Section 13104.