Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 6. Private Railroad Car Tax
Chapter 5. Overpayments and Refunds
Article 2. Suit for Refund
11574. 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, 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.—Original section provided that court shall not consider any grounds of illegality other than those set forth in the protest. Stats. 1957, p. 2022, in effect September 11, 1957, completely changed subject matter of the section.