California Revenue & Taxation Code Cal. Rev. & Tax. Code § 45702 Official textleginfo.legislature.ca.govlast amended Sep 28, 1987SharePrintCopy 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous45701Next ›45703 Nearby sections (25 sections)456114565145651.54565245652.245652.345652.1456534565445655456564570145702457034570445705457064570745708457514575245753457544580145851Full table of contents →