California Revenue and Taxation Code

§ 41110

RTC § 41110 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 5 · Art. 3

Statute text

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.

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 108. (SB 824) Effective January 1, 2022.