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Cal. Revenue and Taxation Code § 60542

Cal. Revenue and Taxation Code § 60542

California · California Revenue and Taxation Code · Status: effective · Effective 1994-09-28

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Cal. Revenue and Taxation Code § 60542, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/924643
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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.