California Code, Revenue and Taxation Code - RTC § 5147

(a) No refund action hereafter commenced shall be further prosecuted, and no further proceedings shall be had therein, andany refund action hereafter commenced shall be dismissed by the court in which theaction was commenced, onthe court's own motion or on the motion of any defendant therein, unless the summonswas issued and served and the return thereon was made within one year after the commencement of the action, except where the parties have filed a stipulation in writing that the time may be extended or the party against whom the action is prosecuted has made a general appearance in the action.

(b) For purposes of this section, none of the following constitutes a general appearance in the action: