Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216]
( Part 19 added by Stats. 1974, Ch. 991. ) CHAPTER 5. Overpayments and Refunds [40111 - 40137]
( Chapter 5 added by Stats. 1974, Ch. 991. ) ARTICLE 3. Suit for Refund [40125 - 40131]
( Article 3 added by Stats. 1974, Ch. 991. ) 40126.
No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 of this chapter.
(Added by Stats. 1974, Ch. 991.)