{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9172","citation":"Rev. & Tax. Code, § 9172","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 6. Overpayments and Refunds [9151. - 9196.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-6"},{"name":"ARTICLE 2. Suit for Refund [9171. - 9175.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-6/article-2"}],"history":"Amended by Stats. 1957, Ch. 2129.","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 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-9172","source":"California Legislative Information bulk export (pubinfo)"}