Cal. Rev. & Tax. Code § 8147

Current through the 2023 Legislative Session.

Section 8147 - Claim for refund or credit as prerequisite to suit

No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has been duly filed under Article 1 or 2 of this chapter.

Ca. Rev. and Tax. Code § 8147

Amended by Stats. 1959, Ch. 508.