§ 8147
41 words·~1 min read·
/ca/revenue-and-taxation-code/8147·A 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 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.