California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 50146
Official textleginfo.legislature.ca.govlast amended
If the board fails to mail a 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 may 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.
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