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DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 5. Overpayments and Refunds 50139-50151›ARTICLE 2. Suit for Refund 50143-50149

§ 50145

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · 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. 2006, Ch. 538, Sec. 637. Effective January 1, 2007.)

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California Revenue and Taxation Code

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