There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 3. Suit for Refund
Section 30402
CA Rev & Tax Code § 30402 (through 2012 Leg Sess) What's This?
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.
(Added by Stats. 1959, Ch. 1040.)
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