Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2012
Cigarette and Tobacco Products Tax Law
CHAPTER 6. OVERPAYMENTS AND REFUNDS.
Article 3. Suit for Refund
30402. 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 determined or collected unless a claim for refund or credit has been duly filed.