DIVISION 2. OTHER TAXES 6001-61050›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 7. Overpayments and Refunds 6901-6981›ARTICLE 2. Suit for Refund 6931-6937

§ 6932

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 determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 (commencing with Section 6901).

(Amended by Stats. 1984, Ch. 144, Sec. 191.)

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California Revenue and Taxation Code

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