California Revenue and Taxation Code

§ 8147

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

RTC § 8147Div. 2 · Part 2 · Ch. 7 · 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 collected or paid under this part unless a claim for refund or credit has been duly filed under Article 1 or 2 of this chapter.

Legislative history

Amended by Stats. 1959, Ch. 508.