Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13102 — Taxpayers’ Suits
Cal. Rev. & Tax. Code § 13102
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 in accordance with Article 2 of Chapter 7 of this part.
Citator
Cal. Rev. & Tax. Code § 13102 — Taxpayers’ Suits is in force in the current edition of the Code, and nothing recorded condemns it.
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 in accordance with Article 2 of Chapter 7 of this part.