§ 50146
69 words·~1 min read·
/ca/revenue-and-taxation-code/50146A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.