{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45702","citation":"Rev. & Tax. Code, § 45702","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 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 5. Overpayments and Refunds [45651. - 45801.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [45701. - 45708.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-5/article-2"}],"history":"Added by Stats. 1987, Ch. 1319, Sec. 6.   Effective September 28, 1987.","effective":"1987-09-28","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-45702","source":"California Legislative Information bulk export (pubinfo)"}