California Revenue and Taxation Code

§ 41111

RTC § 41111 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 5 · Art. 3

Statute text

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

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 109. (SB 824) Effective January 1, 2022.