{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9173","citation":"Rev. & Tax. Code, § 9173","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 6. Overpayments and Refunds [9151. - 9196.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-6"},{"name":"ARTICLE 2. Suit for Refund [9171. - 9175.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-6/article-2"}],"history":"Amended by Stats. 1957, Ch. 2129.","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-9173","source":"California Legislative Information bulk export (pubinfo)"}