California Revenue & Taxation Code Cal. Rev. & Tax. Code § 46522 Official textleginfo.legislature.ca.govlast amended Aug 01, 1991SharePrintCopy 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous46521Next ›46523 Nearby sections (25 sections)4650146501.54650246502.246502.146502.346503465044650546506465074652146522465234652446525465264652746528465414654246543465444655146601Full table of contents →