Revenue and Taxation Code section 50145

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.

Source: Section 50145, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=50145.­ (updated Jan. 1, 2007; accessed Oct. 13, 2025).

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Verified:
Oct. 13, 2025

§ 50145's source at ca​.gov