{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38612","citation":"Rev. & Tax. Code, § 38612","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 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 7. Overpayments and Refunds [38601. - 38631.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-7"},{"name":"ARTICLE 2. Suit for Refund [38611. - 38617.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-7/article-2"}],"history":"Amended by Stats. 1987, Ch. 498, Sec. 34.","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 pursuant to Article 1 (commencing with Section <a href=\"/rtc/38601\">38601</a>).</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 pursuant to Article 1 (commencing with Section 38601).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-38612","source":"California Legislative Information bulk export (pubinfo)"}