Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 11573

11573. 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 city and county of this 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.

History.—Original section provided that no action may be brought more than 90 days after payment of amount sought to be recovered. Stats. 1949, p. 1342, in effect October 1, 1949, extended the limitation period from 90 days to one year. Stats. 1957, p. 2022, in effect September 11, 1957, completely revised the section to read as above.