GroundRules
RTC § 8147
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]
- CHAPTER 7. Overpayments and Refunds [8101. - 8191.]
- ARTICLE 3. Suit for Refund [8146. - 8152.]
No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has been duly filed under Article 1 or 2 of this chapter.
Collected 2026-09-14T05:56:33Z. Source file · JSON