{"data":{"id":"us-ca/rtc-8147","jurisdiction":"us-ca","citation":"RTC § 8147","heading":"","body":"No suit or proceeding shall be maintained in any court for the recovery of any amount collected or paid under this part unless a claim for refund or credit has been duly filed under Article 1 or 2 of this chapter.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","ARTICLE 3. Suit for Refund [8146. - 8152.]"],"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":"5993bb66374db01ab7e058b4ac4aae99f6d25575fe10e4d8788db1f71f9c13fc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8146","next":"us-ca/rtc-8148"},"notice":"GroundRules: Original legal text. Not legal advice."}