There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
CHAPTER 5 - Overpayments and Refunds
ARTICLE 2 - Suit for Refund
Section 46522
CA Rev & Tax Code § 46522 (through 2013 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 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.)
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