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the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 2. Suit for Refund
Section 45702
Universal Citation:
CA Rev & Tax Code § 45702 (through 2012 Leg Sess)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
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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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
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