{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8148","citation":"Rev. & Tax. Code, § 8148","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7"},{"name":"ARTICLE 3. Suit for Refund [8146. - 8152.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7/article-3"}],"history":"Amended by Stats. 1959, Ch. 508.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-8148","source":"California Legislative Information bulk export (pubinfo)"}