GroundRules
RTC § 50144
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101. - 50162.]
- CHAPTER 5. Overpayments and Refunds [50139. - 50151.]
- ARTICLE 2. Suit for Refund [50143. - 50149.]
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 filed in accordance with this chapter.
Collected 2026-09-14T05:56:33Z. Source file · JSON