{"data":{"id":"us-ca/rtc-13102","jurisdiction":"us-ca","citation":"RTC § 13102","heading":"","body":"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 in accordance with Article 2 of Chapter 7 of this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 8. Taxpayers’ Suits [13101. - 13108.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c3fa6725cb6088d50747675edb343b855091a9eaada609bdeb2667b33718d4a0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13101","next":"us-ca/rtc-13103"},"notice":"GroundRules: Original legal text. Not legal advice."}