ARTICLE 3. Suit for Refund [8146. - 8152.]

Article 3 added by Stats. 1941, Ch. 37.

§§ 8146–8152 · 8 sections

• § 8146 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…
• § 8147 No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has…
• § 8148 Within 90 days after the mailing of the notice of action upon a claim for refund or credit, the claimant may bring an action against the Controller with…
• § 8149 If the board or the Controller 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…
• § 8149.5 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 claim.
• § 8150 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff under this part, Part 3…
• § 8151 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…
• § 8152 A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when the action is brought…