GroundRules
RTC § 9172
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 3. USE FUEL TAX [8601. - 9355.]
- CHAPTER 6. Overpayments and Refunds [9151. - 9196.]
- ARTICLE 2. Suit for Refund [9171. - 9175.]
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