60541-60548

REVENUE AND TAXATION CODE
SECTION 60541-60548




60541.  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 other amounts
required to be collected or to prevent or enjoin the revocation of
any permit issued under this part or any other action whereby it is
sought to enforce the payment of any tax or other amounts required to
be paid.



60542.  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 unless a claim for refund or credit
has been duly filed.


60543.  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 the County of Sacramento for the
recovery of the whole or any part of the amount with respect to which
the claim has been disallowed.



60544.  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, consider the claim disallowed
and bring an action against the board on the grounds set forth in the
claim for recovery of the whole or any part of the amount claimed as
an overpayment.



60545.  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 overpayment.



60546.  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, Part 2 (commencing with Section 7301), and
Part 3 (commencing with Section 8601), and the balance of the
judgment shall be refunded to the plaintiff.



60547.  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 thereof 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.




60548.  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 tax or by any person other than the person who paid
the tax.