DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 6. Overpayments and Refunds 30361-30421›ARTICLE 3. Suit for Refund 30401-30407

§ 30402

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1959, Ch. 1040.)

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California Revenue and Taxation Code

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