{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40126","citation":"Rev. & Tax. Code, § 40126","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 5. Overpayments and Refunds [40111. - 40137.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-5"},{"name":"ARTICLE 3. Suit for Refund [40125. - 40131.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-5/article-3"}],"history":"Added by Stats. 1974, Ch. 991.","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 of this chapter.</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 of this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-40126","source":"California Legislative Information bulk export (pubinfo)"}