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.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
Terms Used In California Revenue and Taxation Code 43473
- board: means the California Department of Tax and Fee Administration. See California Education Code 5301
- County: includes city and county. See California Education Code 5228
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.