{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55242","citation":"Rev. & Tax. Code, § 55242","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 5. Overpayments and Refunds [55221. - 55281.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [55242. - 55248.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-5/article-2"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","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-55242","source":"California Legislative Information bulk export (pubinfo)"}