DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 8. Taxpayers’ Suits 13101-13108

§ 13102

California Revenue and Taxation Code · 2020-11 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 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.

(Repealed and added by Stats. 1961, Ch. 740.)

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California Revenue and Taxation Code

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