California Revenue & Taxation Code Cal. Rev. & Tax. Code § 50144 Official textleginfo.legislature.ca.govlast amended Oct 02, 1989SharePrintCopy 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 filed in accordance with this chapter. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous50143Next ›50145 Nearby sections (25 sections)50138.65013950139.55014050140.250140.150140.3501415014250142.150142.250143501445014550146501475014850148.1501495015050150.150150.250150.55015150152Full table of contents →