ARTICLE 2. Suit for Refund

Article 2 added by Stats. 1955, Ch. 1842.

§§ 32411–32418 · 8 sections

• § 32411 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against…
• § 32412 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected…
• § 32413 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on…
• § 32414 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…
• § 32415 Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged…
• § 32416 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be…
• § 32417 In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been…
• § 32418 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in…