California Revenue and Taxation Code Section 46522

CA Rev & Tax Code § 46522 (2017)  

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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

Last modified: October 25, 2018