DIVISION 2. OTHER TAXES 6001-61050›PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW 45001-45984›CHAPTER 5. Overpayments and Refunds 45651-45801›ARTICLE 2. Suit for Refund 45701-45708

§ 45702

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.

(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)

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California Revenue and Taxation Code

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