California Statutes

§ 50145. — 50145. (Amended by Stats. 2006, Ch. 538, Sec. 637.)

California § 50145.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 26.PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
Ch. 5.CHAPTER 5. Overpayments and Refunds
Art. 2.ARTICLE 2. Suit for Refund

This text of California § 50145. (50145. (Amended by Stats. 2006, Ch. 538, Sec. 637.)) 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 § 50145. (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 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.

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Legislative History

Amended by Stats. 2006, Ch. 538, Sec. 637. Effective January 1, 2007.
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California § 50145., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/50145..