{"data":{"id":"us-ca/rtc-50145","jurisdiction":"us-ca","citation":"RTC § 50145","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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","CHAPTER 5. Overpayments and Refunds [50139. - 50151.]","ARTICLE 2. Suit for Refund [50143. - 50149.]"],"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":"7bb1e909e45c39f9bb399fd7489207147809143dbfc2b9cf948e2a4208803d0d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-50144","next":"us-ca/rtc-50146"},"notice":"GroundRules: Original legal text. Not legal advice."}