Section 8067 Of Article 7.5. Landing Taxes From California Fish And Game Code >> Division 6. >> Part 3. >> Chapter 1. >> Article 7.5.

. If the department fails to mail notice of action on a claim for refund or credit for overpayment of a landing tax within six months after the claim is filed, the claimant may, prior to the mailing of notice by the department of its action on the claim, consider the claim disallowed and bring an action against the department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.