41108-41114

REVENUE AND TAXATION CODE
SECTION 41108-41114




41108.  No injunction, or writ of mandate, judgment of declaratory
relief, or other legal or equitable process shall issue in any suit,
action, or proceeding in any court against the 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.




41109.  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 pursuant to Article 1 of this chapter.




41110.  Within 90 days after the mailing of the notice of the board'
s action upon a claim filed pursuant to Article 1 of this chapter,
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 city and county of this 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.



41111.  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 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.



41112.  If judgment is rendered for the plaintiff, the amount of the
judgment shall first be credited on any surcharge due and payable
from the plaintiff. The balance of the judgment shall be refunded to
the plaintiff.


41113.  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.




41114.  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 paying the amount or by any person other than the person who
paid the amount.