Cal. Rev. & Tax. Code § 5147

# (a)

No refund action hereafter commenced shall be further prosecuted, and no further proceedings shall be had therein, and any refund action hereafter commenced shall be dismissed by the court in which the action was commenced, on the court’s own motion or on the motion of any defendant therein, unless the summons was issued and served and the return thereon was made within one year after the commencement of the action, except where the parties have filed a stipulation in writing that the time may be extended or the party against whom the action is prosecuted has made a general appearance in the action.

# (b)

For purposes of this section, none of the following constitutes a general appearance in the action:

(1)A stipulation pursuant to Section 583.230 of the Code of Civil Procedure extending the time within which service must be made.

(2)A motion to dismiss made pursuant to this chapter, whether joined with a motion to quash service or a motion to set aside a default judgment, or otherwise.

(3)An extension of time to plead after a motion to dismiss made pursuant to this chapter.