{"data":{"id":"us-ca/rtc-60542","jurisdiction":"us-ca","citation":"RTC § 60542","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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 8. Overpayment and Refunds [60501. - 60581.]","ARTICLE 3. Suit for Refund [60541. - 60548.]"],"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":"abedba063f36e1fded0e9af4209276612385cc01b34c6802187122111c8c5421","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60541","next":"us-ca/rtc-60543"},"notice":"GroundRules: Original legal text. Not legal advice."}