Cal. Rev. & Tax. Code § 30402

Current through the 2023 Legislative Session.
Section 30402 - Claim for refund or credit as prerequisite to suit for recovery

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.

Ca. Rev. and Tax. Code § 30402

Added by Stats. 1959, Ch. 1040.