{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45703","citation":"Rev. & Tax. Code, § 45703","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 5. Overpayments and Refunds [45651. - 45801.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [45701. - 45708.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-5/article-2"}],"history":"Added by Stats. 1987, Ch. 1319, Sec. 6.   Effective September 28, 1987.","effective":"1987-09-28","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-45703","source":"California Legislative Information bulk export (pubinfo)"}