Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]
( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) CHAPTER 5. Overpayments and Refunds [46501 - 46551]
( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ARTICLE 2. Suit for Refund [46521 - 46528]
( Article 2 added by Stats. 1991, Ch. 300, Sec. 6. ) 46522.
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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)