GroundRules
RTC § 43472
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]
- CHAPTER 5. Overpayments and Refunds [43451. - 43491.]
- ARTICLE 2. Suit for Refund [43471. - 43478.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON