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 § 55242
Suit for Refund
Known as the Fee Collection Procedures Law
The act spans §§ 55001–55381 (118 sections).
Applied in 1 court decision — leading case 146 Cal. App. 4th 1126 - California Farm Bureau Federation v. Swrcb (2007)
Most recently applied in 146 Cal. App. 4th 1126 - California Farm Bureau Federation v. Swrcb (January 2007)
Added by Stats. 1992, Ch. 407, Sec. 1
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.