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.
Cal. Rev. & Tax. Code § 45702
Suit for Refund
Known as the Integrated Waste Management Fee Law
The act spans §§ 45001–45984 (127 sections).
Added by Stats. 1987, Ch. 1319, Sec. 6
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.