California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW |
Chapter 5. Overpayments and Refunds |
ARTICLE 2. Suit for Refund |
Section 50145.
Latest version.
-
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.
(Amended by Stats. 2006, Ch. 538, Sec. 637. Effective January 1, 2007.)