DIVISION 2. OTHER TAXES 6001-61050›PART 6. PRIVATE RAILROAD CAR TAX 11201-11702›CHAPTER 5. Overpayments and Refunds 11551-11597›ARTICLE 2. Suit for Refund 11571-11577
§ 11573
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this State in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
(Amended by Stats. 1957, Ch. 808.)
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