DIVISION 2. OTHER TAXES 6001-60709›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 7. Overpayments and Refunds 38601-38631›ARTICLE 2. Suit for Refund 38611-38617

§ 38612

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 pursuant to Article 1 (commencing with Section 38601).

(Amended by Stats. 1987, Ch. 498, Sec. 34.)

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California Revenue and Taxation Code

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