Revenue and Taxation Code section 45702

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.

Source: Section 45702, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45702. (updated Sep. 28, 1987; accessed Dec. 29, 2025).

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Up to date

Verified:
Dec. 29, 2025

§ 45702's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_45702

Original Source: Section 45702, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45702. (last accessed May 12, 2025).