Section 60544 Of Article 3. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 8. >> Article 3.
60544
. 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 action against the board on the grounds set forth in the
claim for recovery of the whole or any part of the amount claimed as
an overpayment.