{"code":"RTC","codeName":"Revenue and Taxation Code","section":"50144","citation":"Rev. & Tax. Code, § 50144","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 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26"},{"name":"CHAPTER 5. Overpayments and Refunds [50139. - 50151.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [50143. - 50149.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-26/chapter-5/article-2"}],"history":"Added by Stats. 1989, Ch. 1442, Sec. 6.   Effective October 2, 1989.","effective":"1989-10-02","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 filed in accordance with 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 assessed or collected unless a claim for refund or credit has been filed in accordance with this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-50144","source":"California Legislative Information bulk export (pubinfo)"}