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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.