Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]
( Part 14 added by Stats. 1955, Ch. 1842. ) CHAPTER 8. Overpayments and Refunds [32401 - 32440]
( Chapter 8 added by Stats. 1955, Ch. 1842. ) ARTICLE 2. Suit for Refund [32411 - 32418]
( Article 2 added by Stats. 1955, Ch. 1842. ) 32412.
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.
(Added by Stats. 1955, Ch. 1842.)