{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50145","citation":"Rev. & Tax. Code, § 50145","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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 5. Overpayments and Refunds [50139. - 50151.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [50143. - 50149.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-5/article-2"}],"history":"Amended by Stats. 2006, Ch. 538, Sec. 637.   Effective January 1, 2007.","effective":"2007-01-01","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-50145","source":"California Legislative Information bulk export (pubinfo)"}