Revenue and Taxation Code § 55242
‹ § 55226§ 55243 ›Open in browserleginfo ↗55242.
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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)