GroundRules
RTC § 40126
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]
- CHAPTER 5. Overpayments and Refunds [40111. - 40137.]
- ARTICLE 3. Suit for Refund [40125. - 40131.]
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 of this chapter.
Collected 2026-09-14T05:56:33Z. Source file · JSON