California Revenue and Taxation Code 38612 – No suit or proceeding shall be maintained in any court for the …
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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).
(Amended by Stats. 1987, Ch. 498, Sec. 34.)