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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 5. Overpayments and Refunds 41100-41114.3›ARTICLE 3. Suit for Refund 41108-41114

§ 41110

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Within 90 days after the mailing of the notice of the department’s action upon a claim filed pursuant to Article 1 of this chapter, the claimant may bring an action against the department 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. 2021, Ch. 432, Sec. 108. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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