Cal. Rev. & Tax. Code § 41109

Current through the 2023 Legislative Session.

Section 41109 - Claim for refund as prerequisite of suit or proceeding

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 of this chapter.

Ca. Rev. and Tax. Code § 41109

Added by Stats. 1976, Ch. 443.