California Revenue and Taxation Code

§ 40126

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

RTC § 40126Div. 2 · Part 19 · Ch. 5 · Art. 3

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 determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 of this chapter.

Legislative history

Added by Stats. 1974, Ch. 991.