30401-30407

REVENUE AND TAXATION CODE
SECTION 30401-30407




30401.  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 any officer of the State to prevent or
enjoin the collection under this part of any tax or any amount of tax
required to be collected.


30402.  No suit or proceeding shall be maintained in any court for
the recovery of any amount alleged to have been erroneously or
illegally determined or collected unless a claim for refund or credit
has been duly filed.


30403.  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 the grounds set forth in the claim in a
court of competent jurisdiction in any city or county in the State in
which the Attorney General has an office for the recovery of the
whole or any part of the amount with respect to which the claim has
been disallowed.



30404.  If the board fails to mail notice of its action on a claim
within six months after the claim is filed, the claimant may, prior
to the mailing of notice by the board of its action on the claim,
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.



30405.  Failure to bring a suit or an action within the time
specified in this article constitutes a waiver of all demands against
the State on account of an alleged overpayment.



30406.  If judgment is rendered for the plaintiff, the amount of the
judgment shall first be credited on any amounts due from the
plaintiff under this part, and the balance of the judgment shall be
refunded to the plaintiff. 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 illegally
collected from the date of payment of the amount to the date of
allowance of credit on account of the judgment or to a date preceding
the date of the refund warrant by not more than 30 days, the date to
be determined by the board.


30407.  A judgment shall not be rendered in favor of the plaintiff
in any action brought against the board to recover any amount paid
when the action is brought by or in the name of an assignee of the
person making the payment or by any person other than the person
making the payment.