{"data":{"id":"us-ca/rtc-32413","jurisdiction":"us-ca","citation":"RTC § 32413","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 8. Overpayments and Refunds [32401. - 32440.]","ARTICLE 2. Suit for Refund [32411. - 32418.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"495c43e89eca4ed6fd088512eaf85094017a1c965b51788b13e8fefa188a7abc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32412","next":"us-ca/rtc-32414"},"notice":"GroundRules: Original legal text. Not legal advice."}