Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales And Use Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS

Article 2. Suit for Refund

Section 6934

6934. 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.

Exhaustion of administrative remedies.—Where the Board fails to act on a claim for refund within six months after the claim is filed, the claimant has the right to elect to treat such failure to act as a denial of the claim in order to institute an action, alleging therein that it has exhausted its administrative remedies. Honeywell, Inc. v. State Board of Equalization (1975) 48 Cal.App.3d 897.