Section 30404 Of Article 3. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 6. >> Article 3.
30404
. If the board fails to mail notice of its action on a claim
within six months after the claim is filed, the claimant may, prior
to the mailing of notice by the board of its action on the claim,
consider the claim disallowed and bring an action 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.