Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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
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.