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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 7 - INSURANCE TAXATION
CHAPTER 8 - Taxpayers’ Suits
Section 13102.
Universal Citation: CA Rev & Tax Code § 13102 (2017)
13102.
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 in accordance with Article 2 of Chapter 7 of this part.
(Repealed and added by Stats. 1961, Ch. 740.)
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