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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 5. Overpayments and Refunds 41100-41114.3›ARTICLE 3. Suit for Refund 41108-41114

§ 41111

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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