Cal. Rev. & Tax. Code § 38612

Current through the 2023 Legislative Session.

Section 38612 - Claim for refund or credit as prerequisite

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).

Ca. Rev. and Tax. Code § 38612

Amended by Stats. 1987, Ch. 498, Sec. 34.