{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32413","citation":"Rev. & Tax. Code, § 32413","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 8. Overpayments and Refunds [32401. - 32440.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-8"},{"name":"ARTICLE 2. Suit for Refund [32411. - 32418.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-8/article-2"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-32413","source":"California Legislative Information bulk export (pubinfo)"}