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Business Taxes Law Guide—Revision 2024
Emergency Telephone Users Surcharge Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act
Chapter 5. Overpayments and Refunds.
Article 3. Suit for Refund
Section 41110
41110. Refund action limitations. 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.
History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" or "department’s" for "board" or "board’s" respectively, throughout.