{"code":"RTC","codeName":"Revenue and Taxation Code","section":"43472","citation":"Rev. & Tax. Code, § 43472","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 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22"},{"name":"CHAPTER 5. Overpayments and Refunds [43451. - 43491.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [43471. - 43478.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-22/chapter-5/article-2"}],"history":"Added by Stats. 1981, Ch. 756, Sec. 3.   Effective September 25, 1981.","effective":"1981-09-25","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-43472","source":"California Legislative Information bulk export (pubinfo)"}