Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Motor Vehicle Fuel Tax Law
CHAPTER 7. OVERPAYMENTS AND REFUNDS.
Article 3. Suit for Refund
8148. Action; limitation period. 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.
History.—Stats. 1949, p. 1342, in effect October 1, 1949, substituted one year for 90 days and "payment of the license tax sought to be recovered" for "last day prescribed for the payment of the license tax without penalty." Stats. 1959, p. 2472, in effect September 18, 1959, completely revised this section which previously provided for a year limitation.
Note.—See note following Section 8147.