Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Fee Collection Procedures Law

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 55242

55242. Necessity of refund claim. 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.