{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8147","citation":"Rev. & Tax. Code, § 8147","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7"},{"name":"ARTICLE 3. Suit for Refund [8146. - 8152.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7/article-3"}],"history":"Amended by Stats. 1959, Ch. 508.","effective":null,"html":"<p>No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has been duly filed under Article 1 or 2 of this chapter.</p>","text":"No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has been duly filed under Article 1 or 2 of this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-8147","source":"California Legislative Information bulk export (pubinfo)"}