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DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 6. Overpayments and Refunds 9151-9196›ARTICLE 2. Suit for Refund 9171-9175

§ 9173

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 the County of Sacramento 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. 2129.)

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California Revenue and Taxation Code

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