Cal. Rev. & Tax. Code § 6932

Current through the 2023 Legislative Session.

Section 6932 - Suit for recovery of amount alleged to have been erroneously or illegally determined or collected

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 6901).

Ca. Rev. and Tax. Code § 6932

Amended by Stats. 1984, Ch. 144, Sec. 191.