419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 40128 Section 40128
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If the board 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 board of its action on the claim, consider the claim disallowed and bring an action against the board on the grounds set fort…
Rev. & Tax. Code § 40129 Section 40129
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If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff. (Added by Stats. 1974, Ch. 991.)
Rev. & Tax. Code § 40130 Section 40130
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In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5, upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment o…
Rev. & Tax. Code § 40131 Section 40131
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A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount. (A…