BlackletterCalifornia law

Revenue and Taxation Code § 55242

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 55242Official source ↗

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.

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.