California Law (Last Updated: March 4, 2014) |
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.
Latest version.
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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 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.)