Cal. Rev. & Tax. Code § 13102

Current through the 2023 Legislative Session.

Section 13102 - 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 assessed or collected unless a claim for refund or credit has been duly filed in accordance with Article 2 of Chapter 7 of this part.

Ca. Rev. and Tax. Code § 13102

Repealed and added by Stats. 1961, Ch. 740.