SECTIONS 8146-8152 - California Statutes

REVENUE AND TAXATION CODE

SECTION 8146-8152

8146. 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 determined by the
board.

8147. No suit or proceeding shall be maintained in any court for
the recovery of any amount collected or paid under this part unless a
claim for refund or credit has been duly filed under Article 1 or 2
of this chapter.

8148. Within 90 days after the mailing of the notice of action upon
a claim for refund or credit, the claimant may bring an action
against the Controller with respect to a claim under Article 1 of
this chapter, or against the board with respect to a claim filed
under Article 2 of this chapter 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.

8149. If the board or the Controller 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, consider the claim disallowed
and bring an action against the Controller or the board on the
grounds set forth in the claim for the recovery of the whole or any
part of the amount claimed.

8149.5. 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 claim.

8150. If judgment is rendered for the plaintiff, the amount of the
judgment shall first be credited on any taxes due from the plaintiff
under this part, Part 3 (commencing with Section 8601), and Part 31
(commencing with Section 60001), and the balance of the judgment
shall be refunded to the plaintiff.

8151. 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.

8152. A judgment shall not be rendered in favor of the plaintiff in
any action brought against the State Treasurer to recover any tax
paid when the action is brought by or in the name of an assignee of
the supplier paying the tax or by any person other than the person
who paid the tax.