BlackletterCalifornia law

Revenue and Taxation Code § 60542

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 60542Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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.