Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 5. Overpayments and Refunds
Article 2. Suit for Refund
50146. When refund claim not acted upon. If the board fails to mail a 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 may 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.