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California · Through 2026-09-13

RTC § 41110

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
  4. CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]
  5. ARTICLE 3. Suit for Refund [41108. - 41114.]

Within 90 days after the mailing of the notice of the department’s action upon a claim filed pursuant to Article 1 of this chapter, the claimant may bring an action against the department 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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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