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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 7 - Overpayments and Refunds
ARTICLE 2 - Suit for Refund
Section 6932.
Universal Citation: CA Rev & Tax Code § 6932 (2021)
6932.
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 pursuant to Article 1 (commencing with Section 6901).
(Amended by Stats. 1984, Ch. 144, Sec. 191.)
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