GroundRules
RTC § 6932
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 7. Overpayments and Refunds [6901. - 6981.]
- ARTICLE 2. Suit for Refund [6931. - 6937.]
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 (commencing with Section 6901).
Collected 2026-09-14T05:56:33Z. Source file · JSON