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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 8. Overpayments and Refunds
Article 2. Suit for Refund
Section 32414
32414. When no decision on refund claim. 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, consider the claim disallowed and bring an acton 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.