GroundRules
RTC § 45702
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]
- CHAPTER 5. Overpayments and Refunds [45651. - 45801.]
- ARTICLE 2. Suit for Refund [45701. - 45708.]
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