{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6932","citation":"Rev. & Tax. Code, § 6932","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 7. Overpayments and Refunds [6901. - 6981.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-7"},{"name":"ARTICLE 2. Suit for Refund [6931. - 6937.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-7/article-2"}],"history":"Amended by Stats. 1984, Ch. 144, Sec. 191.","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 (commencing with Section <a href=\"/rtc/6901\">6901</a>).</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 (commencing with Section 6901).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-6932","source":"California Legislative Information bulk export (pubinfo)"}