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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 7. Overpayments and Refunds
Article 2. Suit for Refund
Section 6932
6932. Necessity of refund claim. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 (commencing with Section 6901).
History—Added by Stats. 1941, Ch. 36. Stats. 1984, Ch. 144, effective January 1, 1985, substituted "(commencing with Section 6901)" for "of this chapter."
Prior claim for refund by each member of class not required in class action suit for refund.—Where the complaint alleged that the named plaintiffs had filed a claim with the Board in behalf of themselves and all others similarly situated, and also alleged the existence of a well defined community of interest in questions of law and fact between the named plaintiffs and the other members of the class, it is not necessary that the complaint also allege that the unnamed plaintiffs had filed claims for refund as required by law. Santa Barbara Optical Co., Inc. v. State Board of Equalization (1975) 47 Cal.App.3d 244 [disapproved to the extent inconsistent with Woosley v. State of California (1992) 3 Cal.4th 758].
Administrative Remedies Must be Exhausted Prior to Any Suit for Refund.—Pending completion of the administrative remedies available to taxpayer a trial court lacked jurisdiction to hear a purchaser's complaint for refund of sales taxes assertedly overpaid to its vendors. State Board of Equalization v. Superior Court (Petroleum Contractors, Inc.) (1980) 111 Cal.App.3d 568.
Failure to Exhaust Administrative Remedies is a Jurisdictional Bar.—Failure by taxpayer to exhaust administrative remedies by presenting factual documentation of his claim for refund to the board barred further action by trial court. Barnes v. State Board of Equalization (1981) 118 Cal.App.3d 994.
Failure to cooperate in tests with Board.—Taxpayer's claim that he cannot identify "new clothing" was barred for failure to exhaust administrative remedies where taxpayer failed to produce records or participate in tests to determine tax due. Duffy v. State Board of Equalization (1984) 152 Cal.App.3d 1156.
Suit Limited to Issues Stated in Claim.—In a suit for refund, plaintiff is barred from raising issues not stated in its claim for refund. Atari, Inc. v. State Board of Equalization (1985) 170 Cal.App.3d 665.