§ 32411 No injunction or writ of mandate or other legal or equitable process …
§ 32412 No suit or proceeding shall be maintained in any court for the …
§ 32413 Within 90 days after the mailing of the notice of the board’s action …
§ 32414 If the board fails to mail notice of action on a claim within six …
§ 32415 Failure to bring suit or action within the time specified in this …
§ 32416 If judgment is rendered for the plaintiff, the amount of the judgment …
§ 32417 In any judgment, interest shall be allowed at the modified adjusted …
§ 32418 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 14 > Chapter 8 > Article 2 - Suit for Refund

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • 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: 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.
  • Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.