Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651]
( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) CHAPTER 5. Overpayments and Refunds [43451 - 43491]
( Chapter 5 added by Stats. 1981, Ch. 756, Sec. 3. ) ARTICLE 2. Suit for Refund [43471 - 43478]
( Article 2 added by Stats. 1981, Ch. 756, Sec. 3. ) 43473.
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. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)