Pacific Gas and Electric Co. v. State Board of Equalization

The Pacific Gas and Electric Company, hereinafter called the Company, appeals from a judgment denying its action for refund of sales tax paid in the amount of $324,953.94 plus interest, on the ground that said action was barred by the provisions of section 6933 of the Revenue and Taxation Code. Said section requires the court action to be brought by the claimant within 90 days after the mailing of the notice of the State Board of Equalization’s action upon the claim and provides further: “Failure to bring action within the time specified constitutes a waiver of any demand against the State on…