Revenue and Taxation Code section 55242

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 55242, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=55242. (accessed May 9, 2025).

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Last Updated

Apr. 24, 2025

§ 55242’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_55242

Original Source: Section 55242, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=55242. (last accessed Apr. 24, 2025).