Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 11574

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.