SECTIONS 13101-13108 - California Statutes

REVENUE AND TAXATION CODE

SECTION 13101-13108

13101. 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 assessment or collection under this part of any tax or any
amount of tax required to be collected.

13102. 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 in accordance with Article 2 of Chapter 7 of this
part.

13103. 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 county or city and 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. The Attorney General shall defend the
action.

13104. If the board fails to mail notice of its action on a claim
for refund or credit within six months after the claim is filed with
the board, the claimant may, prior to 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.

13105. Failure to bring a suit or an action within the time
specified constitutes a waiver of all demands against the State on
account of an alleged overpayment.

13106. If judgment is rendered for the plaintiff, the amount of the
judgment shall first be credited on any taxes due and payable from
the plaintiff. The balance of the judgment shall be refunded to the
plaintiff.

13107. In any judgment, interest shall be allowed, subject to the
same limitations as are prescribed by Section 12984, 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
Controller.

13108. (a) A judgment shall not be rendered in favor of the
plaintiff when the action is brought by or in the name of an assignee
of the insurer paying the tax, interest, or penalties, or by any
person other than the insurer or Medi-Cal managed care plan that has
paid the tax, interest, or penalties.
(b) This section shall become inoperative on July 1, 2011, and, as
of January 1, 2012, is repealed, unless a later enacted statute,
that becomes operative on or before January 1, 2012, deletes or
extends the dates on which it becomes inoperative and is repealed.

13108. (a) A judgment shall not be rendered in favor of the
plaintiff when the action is brought by or in the name of an assignee
of the insurer paying the tax, interest, or penalties, or by any
person other than the insurer that has paid the tax, interest, or
penalties.
(b) This section shall become operative on July 1, 2011.