{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13102","citation":"Rev. & Tax. Code, § 13102","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 8. Taxpayers’ Suits [13101. - 13108.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-8"}],"history":"Repealed and added by Stats. 1961, Ch. 740.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxpayers-suits-13102","source":"California Legislative Information bulk export (pubinfo)"}