CHAPTER 8. Taxpayers’ Suits [13101. - 13108.]

Chapter 8 added by Stats. 1941, Ch. 113.

§§ 13101–13108 · 8 sections

• § 13101 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…
• § 13102 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…
• § 13103 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…
• § 13104 If the board fails to mail notice of its action on a claim for refund or credit within six months after the claim is filed with the board, the claimant may,…
• § 13105 Failure to bring a suit or an action within the time specified constitutes a waiver of all demands against the State on account of an alleged overpayment.
• § 13106 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff. The balance of…
• § 13107 In any judgment, interest shall be allowed, subject to the same limitations as are prescribed by Section 12984, at the modified adjusted rate per annum…
• § 13108 (a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in the name of an assignee of the insurer paying the tax,…