California Revenue & Taxation Code Cal. Rev. & Tax. Code § 43472 Official textleginfo.legislature.ca.govlast amended Sep 25, 1981SharePrintCopy citation 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. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous43471Next ›43473 Nearby sections (25 sections)434504345143451.54345243452.243452.143452.3434534345443455434564347143472434734347443475434764347743478434814348243483434844349143501Full table of contents →