§ 32413
69 words·~1 min read·
/ca/revenue-and-taxation-code/32413A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.