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2022 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
CHAPTER 5 - Overpayments and Refunds
ARTICLE 2 - Suit for Refund
Section 46523.
Universal Citation:
CA Rev & Tax Code § 46523 (2022)
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46523. 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.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
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