GroundRules
RTC § 38612
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 18.5. TIMBER YIELD TAX [38101. - 38908.]
- CHAPTER 7. Overpayments and Refunds [38601. - 38631.]
- ARTICLE 2. Suit for Refund [38611. - 38617.]
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 38601).
Collected 2026-09-14T05:56:33Z. Source file · JSON