Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 3. USE FUEL TAX [8601 - 9355]
( Part 3 added by Stats. 1941, Ch. 38. ) CHAPTER 6. Overpayments and Refunds [9151 - 9196]
( Chapter 6 added by Stats. 1941, Ch. 38. ) ARTICLE 2. Suit for Refund [9171 - 9175]
( Article 2 added by Stats. 1941, Ch. 38. ) 9172.
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.
(Amended by Stats. 1957, Ch. 2129.)