No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 (commencing with Section 6901).
Cal. Rev. & Tax. Code § 6932
Suit for Refund
Applied in 2 court decisions — leading case United States v. California (1993)
Most recently applied in McWilliams v. City of Long Beach (April 2013)
Amended by Stats. 1984, Ch. 144, Sec. 191.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.