{"data":{"id":"us-ca/rtc-9172","jurisdiction":"us-ca","citation":"RTC § 9172","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 3. USE FUEL TAX [8601. - 9355.]","CHAPTER 6. Overpayments and Refunds [9151. - 9196.]","ARTICLE 2. Suit for Refund [9171. - 9175.]"],"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-9171","next":"us-ca/rtc-9173"},"notice":"GroundRules: Original legal text. Not legal advice."}