Section 55243 Of Article 2. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 30. >> Chapter 5. >> Article 2.

. 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.