California Revenue and Taxation Code

§ 13102

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13102Div. 2 · Part 7 · Ch. 8

Statute text

View on leginfo.ca.gov

No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed in accordance with Article 2 of Chapter 7 of this part.

Legislative history

Repealed and added by Stats. 1961, Ch. 740.