California Revenue And Taxation Code — Other Taxes — Overpayments And Refunds — Suit For Refund — Suit for recovery of amount alleged to have been erroneously or illegally determined or collected

  • Date:

Current through the 2016 Legislative Session

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 6901).

Ca. Rev. and Tax. Code § 6932
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