Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 11572

11572. 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. 1945, p. 1003, in effect September 15, 1945, substituted "board" for "State Treasurer." Stats. 1957, p. 2022, in effect September 11, 1957, completely revised this section, which previously had provided for payment under protest and a suit in Sacramento County.

Scope of Review.—In an action for refund of taxes paid on railroad flatcars, the trial court utilized the proper standards of review where it applied the substantial evidence test of review to all questions of fact, including the Board's application of valuation methods to the flatcars, and it applied the independent judgment test of review to the question of law posed by the lessor's challenge of the valuation method itself. Trailer Train Company v. State Board of Equalization, 180 Cal.App.3d 565.