Revenue and Taxation Code section 41110

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.

Source: Section 41110, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=41110.­ (updated Jan. 1, 2022; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 41110's source at ca​.gov