{"data":{"id":"us-ca/rtc-6932","jurisdiction":"us-ca","citation":"RTC § 6932","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 (commencing with Section 6901).","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 7. Overpayments and Refunds [6901. - 6981.]","ARTICLE 2. Suit for Refund [6931. - 6937.]"],"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":"063ab4b0d96eb7474aba22c3d5cc29dab9a23af32f7107860536795fa20a5872","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6931","next":"us-ca/rtc-6933"},"notice":"GroundRules: Original legal text. Not legal advice."}