GroundRules
RTC § 30403
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 6. Overpayments and Refunds [30361. - 30421.]
- ARTICLE 3. Suit for Refund [30401. - 30407.]
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 any city or county in the 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON