California Revenue and Taxation Code

§ 50144

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

RTC § 50144 Effective Oct 2, 1989Div. 2 · Part 26 · Ch. 5 · Art. 2

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 filed in accordance with this chapter.

Legislative history

Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.