{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32412","citation":"Rev. & Tax. Code, § 32412","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 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 8. Overpayments and Refunds [32401. - 32440.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-8"},{"name":"ARTICLE 2. Suit for Refund [32411. - 32418.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-8/article-2"}],"history":"Added by Stats. 1955, Ch. 1842.","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.</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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-32412","source":"California Legislative Information bulk export (pubinfo)"}