{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46522","citation":"Rev. & Tax. Code, § 46522","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 5. Overpayments and Refunds [46501. - 46551.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [46521. - 46528.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-5/article-2"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","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-46522","source":"California Legislative Information bulk export (pubinfo)"}