{"data":{"id":"us-ca/rtc-30402","jurisdiction":"us-ca","citation":"RTC § 30402","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 determined or collected unless a claim for refund or credit has been duly filed.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 6. Overpayments and Refunds [30361. - 30421.]","ARTICLE 3. Suit for Refund [30401. - 30407.]"],"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":"0bdeb315db78c01b489b3f5ea91915804508b4b046d9b5a3f7d23c32fb5e241d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30401","next":"us-ca/rtc-30403"},"notice":"GroundRules: Original legal text. Not legal advice."}