{"data":{"id":"us-ca/rtc-41109","jurisdiction":"us-ca","citation":"RTC § 41109","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 pursuant to Article 1 of this chapter.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]","ARTICLE 3. Suit for Refund [41108. - 41114.]"],"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":"8f8bfdf3614e1b0a4873ad1c89201cd7653ca5c48e7e125956b398ad9ccbc434","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41108","next":"us-ca/rtc-41110"},"notice":"GroundRules: Original legal text. Not legal advice."}