Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Cigarette and Tobacco Products Tax Law
CHAPTER 6. OVERPAYMENTS AND REFUNDS.
Article 3. Suit for Refund
30403. Action for refund; limitation. 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 city or 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.