Revenue and Taxation Code § 50144
‹ § 50143§ 50145 ›Open in browserleginfo ↗50144.
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.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)