California Revenue & Taxation Code Cal. Rev. & Tax. Code § 30402 Official textleginfo.legislature.ca.govSharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous30401Next ›30403 Nearby sections (25 sections)30362.230362.13036330364303653036630367303813038230383303843040130402304033040430405304063040730421304313043230435304363043730438Full table of contents →