California § 13103. 13103. (Repealed and added by Stats. 1961, Ch. 740.)

California Statutes

§ 13103. — 13103. (Repealed and added by Stats. 1961, Ch. 740.)

California § 13103.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 7.PART 7. INSURANCE TAXATION

Ch. 8.CHAPTER 8. Taxpayers’ Suits

This text of California § 13103. (13103. (Repealed and added by Stats. 1961, Ch. 740.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 13103. (2026).

Text

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 any county or city and county in the 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. The Attorney General shall defend the action.

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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 any county or city and county in the 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. The Attorney General shall defend the action.

Legislative History

Repealed and added by Stats. 1961, Ch. 740.

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Bluebook (online)

California § 13103., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13103..