ARTICLE 2. Suit for Refund [55242. - 55248.]

Article 2 added by Stats. 1992, Ch. 407, Sec. 1.

§§ 55242–55248 · 7 sections

• § 55242 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…
• § 55243 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…
• § 55244 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…
• § 55245 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…
• § 55246 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fee due from the plaintiff, and the balance shall be…
• § 55247 In any judgment, interest shall be allowed at the modified adjusted rate per annum established for overpayments pursuant to Section 6591.5, upon the amount…
• § 55248 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in…