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Cal. Revenue and Taxation Code § 13102

Cal. Revenue and Taxation Code § 13102

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 13102, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920180
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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 in accordance with Article 2 of Chapter 7 of this part.