BlackletterCalifornia law

Revenue and Taxation Code § 45702

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 45702Official source ↗Ask about this

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.

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.