Revenue and Taxation Code § 45702
‹ § 45701§ 45703 ›Open in browserleginfo ↗45702.
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.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)