Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Division 2. Other Taxes

Part 18.5. Timber Yield Tax

Chapter 7. Overpayments and Refunds

Article 2. Suit for Refund

Section 38612

38612. 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 pursuant to Article 1 (commencing with Section 38601).

History.—Stats. 1987, Ch. 498, in effect January 1, 1988, added "(commencing with Section 38601)" after "Article 1" in the first sentence.