§ 30401 No injunction or writ of mandate or other legal or equitable process …
§ 30402 No suit or proceeding shall be maintained in any court for the …
§ 30403 Within 90 days after the mailing of the notice of the board’s action …
§ 30404 If the board fails to mail notice of its action on a claim within six …
§ 30405 Failure to bring a suit or an action within the time specified in …
§ 30406 If judgment is rendered for the plaintiff, the amount of the judgment …
§ 30407 A judgment shall not be rendered in favor of the plaintiff in any …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 6 > Article 3 - Suit for Refund

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes "city and county. See California Public Resources Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • person: means any natural person, corporation, association, partnership, limited liability company, joint venture, receiver, trustee, executor, administrator, guardian, fiduciary or other representative of any kind and includes the state and any city, county, city and county, district or any department, agency or instrumentality of the state or of any governmental subdivision whatsoever. See California Public Resources Code 3316.1
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.