BlackletterCalifornia law

Revenue and Taxation Code § 8147

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 8147Official source ↗Ask about this

Amended by Stats. 1959, Ch. 508.

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.