California Revenue and Taxation Code

§ 50145

RTC § 50145 Effective Jan 1, 2007Div. 2 · Part 26 · Ch. 5 · Art. 2

Statute text

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.

Legislative history

Amended by Stats. 2006, Ch. 538, Sec. 637. Effective January 1, 2007.