{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30402","citation":"Rev. & Tax. Code, § 30402","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 6. Overpayments and Refunds [30361. - 30421.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-6"},{"name":"ARTICLE 3. Suit for Refund [30401. - 30407.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-6/article-3"}],"history":"Added by Stats. 1959, Ch. 1040.","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 determined or collected unless a claim for refund or credit has been duly filed.</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 determined or collected unless a claim for refund or credit has been duly filed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-30402","source":"California Legislative Information bulk export (pubinfo)"}