§ 38612
45 words·~1 min read·
/ca/revenue-and-taxation-code/38612A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 38601).