California Revenue and Taxation Code 43472 – 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 assessed or collected unless a claim for refund or credit has been duly filed.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)