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Cal. Revenue and Taxation Code § 38612

Cal. Revenue and Taxation Code § 38612

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 38612, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923089
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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 determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 (commencing with Section 38601).