Section 8148 Of Article 3. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 7. >> Article 3.
8148
. 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.