§ 8148
94 words·~1 min read·
/ca/revenue-and-taxation-code/8148A 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 action upon a claim for refund or credit, the claimant may bring an action against the Controller with respect to a claim under Article 1 of this chapter, or against the board with respect to a claim filed under Article 2 of this chapter 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.