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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 6 - Overpayments and Refunds
ARTICLE 2 - Suit for Refund
Section 9172.
Universal Citation: CA Rev & Tax Code § 9172 (2021)
9172.
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.
(Amended by Stats. 1957, Ch. 2129.)
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