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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 5. Overpayments and Refunds 46501-46551›ARTICLE 2. Suit for Refund 46521-46528

§ 46522

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

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California Revenue and Taxation Code

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