Section 41110 Of Article 3. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 20. >> Chapter 5. >> Article 3.

. Within 90 days after the mailing of the notice of the board' s action upon a claim filed pursuant to Article 1 of this chapter, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in any city or city and county of this state in which the Attorney General has an office for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.