GroundRules
RTC § 60542
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]
- CHAPTER 8. Overpayment and Refunds [60501. - 60581.]
- ARTICLE 3. Suit for Refund [60541. - 60548.]
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