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 § 46522
Suit for Refund
Known as the Oil Spill Response, Prevention, and Administration Fees Law
The act spans §§ 46001 to 46751 (158 sections).
Added by Stats. 1991, Ch. 300, 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.