California Revenue & Taxation Code Cal. Rev. & Tax. Code § 55242 Official textleginfo.legislature.ca.govlast amended Jan 01, 1993SharePrintCopy 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous55226Next ›55243 Nearby sections (25 sections)55211552125522155221.55522255222.155222.255222.35522355224552255522655242552435524455245552465524755248552615526255262.5552635528155301Full table of contents →