GroundRules
RTC § 30402
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 6. Overpayments and Refunds [30361. - 30421.]
- ARTICLE 3. Suit for Refund [30401. - 30407.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON