DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 6. Overpayments and Refunds 9151-9196›ARTICLE 2. Suit for Refund 9171-9175

§ 9172

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · 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.

(Amended by Stats. 1957, Ch. 2129.)

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California Revenue and Taxation Code

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