California Revenue and Taxation Code

§ 60542

RTC § 60542 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 8 · Art. 3

Statute text

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.

Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.