Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 6. Overpayments and Refunds.

Article 2. Suit for Refund

Section 9173

9173. Action for refund; limitation. 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.

History—Stats. 1949, p. 1342, in effect October 1, 1949, revised wording without substantive change. Stats. 1957, p. 3775, in effect September 11, 1957, completely revised this section which previously contained a limitation period of one year.