Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]
( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. ) CHAPTER 5. Overpayments and Refunds [41100 - 41114.3]
( Chapter 5 added by Stats. 1976, Ch. 443. ) ARTICLE 3. Suit for Refund [41108 - 41114]
( Article 3 added by Stats. 1976, Ch. 443. ) 41110.
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.)