Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Use Fuel Tax Law
CHAPTER 6. OVERPAYMENTS AND REFUNDS.
Article 2. Suit for Refund
9172. Necessity for 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.
History.—Stats. 1957, p. 3775, in effect September 11, 1957, completely revised this section which previously had provided for a suit in Sacramento County after payment.