{"data":{"id":"us-ca/rtc-8148","jurisdiction":"us-ca","citation":"RTC § 8148","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","ARTICLE 3. Suit for Refund [8146. - 8152.]"],"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":"4353000123a10ec81e6194687e1c2a5852f81958816224178219eed7059f86a7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8147","next":"us-ca/rtc-8149"},"notice":"GroundRules: Original legal text. Not legal advice."}