Cal. RTC § 8148
This is the official text of Cal. RTC § 8148, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Within 90 days after the mailing of the notice of action upon a claim for refund or credit, the claimant may bring an action against the Controller with respect to a claim under Article 1 of this chapter, or against the board with respect to a claim filed under Article 2 of this chapter 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.
Status: in_force · Read it on the official government site
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