{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43473","citation":"Rev. & Tax. Code, § 43473","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 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 5. Overpayments and Refunds [43451. - 43491.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [43471. - 43478.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-5/article-2"}],"history":"Added by Stats. 1981, Ch. 756, Sec. 3.   Effective September 25, 1981.","effective":"1981-09-25","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-43473","source":"California Legislative Information bulk export (pubinfo)"}