California Revenue and Taxation Code Section 55242

CA Rev & Tax Code § 55242 (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. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

Last modified: October 25, 2018